New Mexico Code § 73-15-13

Property exempt and later liable to assessment
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If property in any district organized under this act is not liable to assessment at the time of the execution of the work, but afterwards, during the period when such work is being paid for, become [becomes] liable to assessment, such property shall thereupon be appraised and assessed.
History: Laws 1927, ch. 45, § 413; C.S. 1929, § 30-413; 1941 Comp., § 77-2813; 1953 Comp., § 75-29-13.
Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes. — For the meaning of "this act", see compiler's notes to 73-15-4 NMSA 1978.

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