Section 73-1-7 - Tax roll as prima facie evidence of property ownership and value. - New Mexico Statutes

73-1-7. [Tax roll as prima facie evidence of property ownership and value.]

In determining whether a requisite number of landowners have signed the petition, the court shall be governed by the names and the value of the property as they appear upon the tax or assessment rolls which shall be prima facie evidence of such ownership and value.