The provisions of Chapter 7, Article 37 NMSA 1978 apply to and govern the imposition of the property tax. Except for Sections 7-37-7 and 7-37-7.1 NMSA 1978, the provisions of that article do not apply to: A. impositions or levies of taxes on specific classes of property authorized by laws outside of the Property Tax Code; and B. special benefit assessments authorized by laws outside of the Property Tax Code. History: 1953 Comp., § 72-30-1, enacted by Laws 1973, ch. 258, § 34; 1986, ch. 32, § 7. Cross references. — For elderly homeowners' maximum property tax liability and income tax credit or refund for excess, see 7-2-18 NMSA 1978. For exclusive ad valorem taxes on interests in oil, natural gas or liquid hydrocarbon production units, see 7-32-5, 7-34-5 NMSA 1978. Law reviews. — For comment, "Coal Taxation in the Western States: The Need for a Regional Tax Policy," see 16 Nat. Resources J. 415 (1976). For article, "New Mexico Taxes: Taking Another Look," see 32 N.M.L. Rev. 351 (2002). Am. Jur. 2d, A.L.R. and C.J.S. references. — What are educational institutions or schools within state property tax exemption provisions, 34 A.L.R.4th 698.
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