New Mexico Code § 4-3A-5

Tax records
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The county assessor of Valencia county, as soon as practicable after the effective date of this act and officers for the new county have been appointed, shall turn over to the proper officials of Cibola county all tax records, schedules and assessments upon all classes of property that shall have been assessed in and that pertain to the area constituting Cibola county.
History: Laws 1981, ch. 24, § 5.
Compiler's notes. — The phrase "effective date of this act", referred to in this section, means June 19, 1981, the effective date of Laws 1981, ch. 24.
Cross references. — For general provisions on county assessor, see Chapter 4, Article 39 NMSA 1978.

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