New Mexico Statutes
§ 73-15-13 — Property exempt and later liable to assessment
If property in any district organized under this act is not liable to assessment at the time of the execution of the work, but afterwards, during the period when such work is being paid for, become [becomes] liable to assessment, such property shall thereupon be appraised and assessed.
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Legislative History
Laws 1927, ch. 45, § 413; C.S. 1929, § 30-413; 1941 Comp., § 77-2813; 1953
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