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Current as of January 01, 2024 | Updated by Findlaw Staff
All property subject to valuation for property taxation purposes shall be valued as of January 1 of each tax year, except that livestock shall be valued as of the date and in the manner prescribed under Section 7-36-21 NMSA 1978 and tangible personal property of construction contractors shall be valued as of the date and in the manner prescribed under Section 1 of this act.
Cite this article: FindLaw.com - New Mexico Statutes Chapter 7. Taxation § 7-38-7. Valuation date - last updated January 01, 2024 | https://codes.findlaw.com/nm/chapter-7-taxation/nm-st-sect-7-38-7/
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