N.M. Const. art. VIII, § 14
Compiler's notes. — An amendment to Article VIII proposed by S.J.R. No. 1 (Laws 1978), which would have provided for the accrual of real property taxes during the lifetime of certain elderly taxpayers, the payment of which would be held in abeyance until death or transfer of the property, was submitted to the people at the general election held on November 7, 1978. It was defeated by a vote of 78,796 for and 113,034 against. The resolution did not actually assign any section number to this amendment, but the compiler has assigned it Section 14 for the sake of numerical continuity.