New Mexico Administrative Code
Title 3 - TAXATION
Chapter 6 - PROPERTY TAXES
Part 5 - CLASSIFICATION OF PROPERTY
- Section 3.6.5.1 - ISSUING AGENCY
- Section 3.6.5.2 - SCOPE
- Section 3.6.5.3 - STATUTORY AUTHORITY
- Section 3.6.5.4 - DURATION
- Section 3.6.5.5 - EFFECTIVE DATE
- Section 3.6.5.6 - OBJECTIVE
- Section 3.6.5.7 - DEFINITIONS
- Section 3.6.5.8 - CLASSIFICATION OF PROPERTY - MULTIPLE USE PROPERTIES
- Section 3.6.5.9 - RESERVED
- Section 3.6.5.10 - RESERVED
- Section 3.6.5.11 - RESERVED
- Section 3.6.5.12 - LICENSE NOT A FRACTIONAL INTEREST
- Section 3.6.5.13 - RESERVED
- Section 3.6.5.14 - RESERVED
- Section 3.6.5.15 - PROPERTY SUBJECT TO VALUATION FOR PROPERTY TAXATION PURPOSES
- Section 3.6.5.16 - CERTAIN PERSONAL PROPERTY EXEMPT FROM PROPERTY TAX
- Section 3.6.5.17 - RESERVED
- Section 3.6.5.18 - RESERVED
- Section 3.6.5.19 - RESERVED
- Section 3.6.5.20 - RESERVED
- Section 3.6.5.21 - TAXABLE SITUS - ALLOCATION OF VALUE OF PROPERTY
- Section 3.6.5.22 - METHODS OF VALUATION FOR PROPERTY TAXATION PURPOSES - GENERAL PROVISIONS
- Section 3.6.5.23 - RESPONSIBILITY OF COUNTY ASSESSORS TO DETERMINE AND MAINTAIN CURRENT AND CORRECT VALUES OF PROPERTY
- Section 3.6.5.24 - VALUATION OF RESIDENTIAL PROPERTY-COUNTIES WHOSE RATIO IS 85%
- Section 3.6.5.25 - SALES RATIO STUDY
- Section 3.6.5.26 - REQUESTS BY ASSESSORS FOR TECHNICAL ASSISTANCE SERVICES
- Section 3.6.5.27 - SPECIAL METHOD OF VALUATION - LAND USED PRIMARILY FOR AGRICULTURAL PURPOSES
- Section 3.6.5.28 - SPECIAL METHOD OF VALUATION - LIVESTOCK
- Section 3.6.5.29 - MINERAL PROPERTY - DEFINITIONS AND CLASSIFICATIONS FOR VALUATION PURPOSES
- Section 3.6.5.30 - SPECIAL METHOD OF VALUATION - MINERAL PROPERTY AND PROPERTY USED IN CONNECTION WITH MINERAL PROPERTY - GENERAL
- Section 3.6.5.31 - SPECIAL METHOD OF VALUATION - MINERAL PROPERTY AND PROPERTY USED IN CONNECTION WITH MINERAL PROPERTY - POTASH
- Section 3.6.5.32 - SPECIAL METHOD OF VALUATION - MINERAL PROPERTY AND PROPERTY USED IN CONNECTION WITH MINERAL PROPERTY - URANIUM
- Section 3.6.5.33 - SPECIAL METHOD OF VALUATION - MANUFACTURED HOMES
- Section 3.6.5.34 - SPECIAL METHOD OF VALUATION - PIPELINES, TANKS, SALES METERS AND PLANTS USED IN THE PROCESSING, GATHERING, TRANSMISSION, STORAGE, MEASUREMENT OR DISTRIBUTION OF OIL, NATURAL GAS, CARBON DIOXIDE OR LIQUID HYDROCARBONS
- Section 3.6.5.35 - SPECIAL METHOD OF VALUATION - PIPELINES, TANKS, SALES METERS, PLANTS AND HYDRANTS USED IN THE TRANSMISSION, STORAGE, MEASUREMENT OR DISTRIBUTION OF WATER
- Section 3.6.5.36 - SPECIAL METHOD OF VALUATION - PROPERTY USED FOR THE GENERATION, TRANSMISSION OR DISTRIBUTION OF ELECTRICAL POWER OR ENERGY
- Section 3.6.5.37 - SPECIAL METHOD OF VALUATION - PROPERTY THAT IS PART OF A COMMUNICATIONS SYSTEM
- Section 3.6.5.38 - SPECIAL METHOD OF VALUATION - OPERATING RAILROAD PROPERTY
- Section 3.6.5.39 - SPECIAL METHOD OF VALUATION - COMMERCIAL AIRCRAFT
- Section 3.6.5.40 - SPECIAL METHOD OF VALUATION - CERTAIN INDUSTRIAL AND COMMERCIAL PERSONAL PROPERTY
- Section 3.6.5.41 - METHODS OF DETERMINING MARKET VALUE OF AFFORDABLE HOUSING
Current through Register Vol. 35, No. 18, September 24, 2024
Disclaimer: These regulations may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
