New Mexico Code § 4-62-1.1

Definitions
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As used in Chapter 4, Article 62 NMSA 1978:
A. "bond" means any obligation of a county issued under Chapter 4, Article 62
NMSA 1978, whether designated as a bond, note, loan, warrant, debenture, lease-
purchase agreement or other instrument evidencing an obligation of a county to make
payments;
B. "emergency medical services bonds" means the bonds authorized by Subsection
I of Section 4-62-1 NMSA 1978;
C. "gasoline tax revenue" means the revenue from that portion of the gasoline tax
distributed to the county pursuant to Sections 7-1-6.9 and 7-1-6.26 NMSA 1978;
D. "gasoline tax revenue bonds" means the bonds authorized by Subsection C of
Section 4-62-1 NMSA 1978;
E. "gross receipts tax revenue" means the revenue attributable to the county gross
receipts tax transferred to the county pursuant to Section 7-1-6.13 NMSA 1978 and any
distribution made pursuant to Section 7-1-6.16 NMSA 1978;
F. "gross receipts tax revenue bonds" means the bonds authorized by Subsection B
of Section 4-62-1 NMSA 1978;
G. "PILT revenue" means revenue received by a county from the federal
government as payments in lieu of taxes;
H. "pledged revenue" means the revenue, net income or net revenue authorized to
be pledged to the payment of particular revenue bonds as specifically provided in
Section 4-62-1 NMSA 1978;
I. "project revenues" means the net revenues of revenue-producing projects that
may be pledged to project revenue bonds pursuant to Subsection E of Section 4-62-1
NMSA 1978;
J. "public project" means "public project" as defined in Subsection E of Section 6-
21-3 NMSA 1978;
K. "utility" means a water, wastewater, sewer, gas or electric utility or joint utility
servicing the public; and
L. "utility revenue bonds" or "joint utility revenue bonds" means the bonds
authorized by Subsection D of Section 4-62-1 NMSA 1978.
History: 1978 Comp., § 4-62-1.1, enacted by Laws 2019, ch. 274, § 5; 2025, ch. 23, §
4.

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