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; and B. special benefit assessments authorized by laws outside of the Property Tax Code. History: 1953 Comp., § 72-30-1, enacted by Laws 1973, ch. 258, § 34; 1986, ch. 32, § 7.