Classification of Property
State of New Mexico
1Issuing Agency2Scope3Statutory Authority4Duration5Effective Date6Objective7Definitions8Classification of Property - Multiple Use Properties9ReservedRepealed10ReservedRepealed11ReservedRepealed12License Not a Fractional Interest13ReservedRepealed14ReservedRepealed15Property Subject to Valuation for Property Taxation Purposes16Certain Personal Property Exempt from Property Tax17ReservedRepealed18ReservedRepealed19ReservedRepealed20ReservedRepealed21Taxable Situs - Allocation of Value of Property22Methods of Valuation for Property Taxation Purposes - General Provisions23Responsibility of County Assessors to Determine and Maintain Current and Correct Values of Property24Valuation of Residential Property-counties Whose Ratio Is 85%25Sales Ratio Study26Requests by Assessors for Technical Assistance Services27Special Method of Valuation - Land Used Primarily for Agricultural Purposes28Special Method of Valuation - Livestock29Mineral Property - Definitions and Classifications for Valuation Purposes30Special Method of Valuation - Mineral Property and Property Used in Connection with Mineral Property - General31Special Method of Valuation - Mineral Property and Property Used in Connection with Mineral Property - Potash32Special Method of Valuation - Mineral Property and Property Used in Connection with Mineral Property - Uranium33Special Method of Valuation - Manufactured Homes34Special 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 Hydrocarbons35Special Method of Valuation - Pipelines, Tanks, Sales Meters, Plants and Hydrants Used in the Transmission, Storage, Measurement or Distribution of Water36Special Method of Valuation - Property Used for the Generation, Transmission or Distribution of Electrical Power or Energy37Special Method of Valuation - Property That Is Part of a Communications System38Special Method of Valuation - Operating Railroad Property39Special Method of Valuation - Commercial Aircraft40Special Method of Valuation - Certain Industrial and Commercial Personal Property41Methods of Determining Market Value of Affordable Housing