Section 7-37-1 - Provisions for imposition of tax; applicability. - New Mexico Statutes

7-37-1. Provisions for imposition of tax; applicability.

The provisions of Chapter 7, Article 37 NMSA 1978 apply to and govern the imposition of the property tax. Except for Sections 7-37-7 and 7-37-7.1 NMSA 1978, the provisions of that article do not apply to:   

A.     impositions or levies of taxes on specific classes of property authorized by laws outside of the Property Tax Code [Articles 35 to 38 of Chapter 7 NMSA 1978]; and   

B.     special benefit assessments authorized by laws outside of the Property Tax Code.