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NEW MEXICO STATUTES AND CODES
Section 7-36-1 - Provisions for valuation of property; applicability.
7-36-1. Provisions for valuation of property; applicability.
The provisions of this article apply to and govern the determination of value of all property subject to valuation for property taxation purposes under the Property Tax Code [Articles 35 to 38 of Chapter 7 NMSA 1978].
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