Section 4-42-13 - Surveys to be numbered; tax assessment by reference to number. - New Mexico Statutes

4-42-13. [Surveys to be numbered; tax assessment by reference to number.]

All surveys made by the county surveyors of the several counties in accordance with this article [4-42-1 to 4-42-15 NMSA 1978], which are not government subdivisions, shall be numbered with a consecutive series of numbers, commencing with thirty-seven, and it shall be the duty of the assessor in each county to enter for taxation in his book all lands liable for taxation, referring to them by the proper number as designated by the county surveyor in his records.