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NEW MEXICO STATUTES AND CODES
Section 7-34-4 - Ad valorem tax levied.
7-34-4. Ad valorem tax levied.
An ad valorem tax is levied on the assessed value of the equipment at each production unit. The tax shall be at the rate certified to the division by the department of finance and administration under the provisions of Section 7-37-7 NMSA 1978.
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