New Mexico Statutes Chapter 4. Counties § 4-44-1. Classification for salary purposes

(1) those having a final, full assessed valuation of over seventy-five million dollars ($75,000,000) and a population of one hundred thousand persons or more as determined by the most current annual population data or estimate available from the United States census bureau, as class “A” counties; and

(2) those having a final, full assessed valuation of over seventy-five million dollars ($75,000,000) and a population of less than one hundred thousand persons as determined by the most current annual population data or estimate available from the United States census bureau, as class “B” counties.