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. History: 1953 Comp., § 72-29-1, enacted by Laws 1973, ch. 258, § 13.
NMSA 1978, § 7-36-1 — under Article 36.
NMSA 1978, § 7-36-1
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. History: 1953 Comp., § 72-29-1, enacted by Laws 1973, ch. 258, § 13.