N.M. Admin. Code § 3.6.7.18
Current through Register Vol. 35, No. 23, December 10, 2024
Tax maps are maps showing the location, shape and size of each parcel of property that the county assessor must value. An identification number is usually applied to each parcel of property to correlate the numbered parcels with the ownership list. Because tax maps are essential to the appraisal process, the department may take whatever action is necessary, including having the maps prepared and installed in a county and billing the county for the costs of preparing and installing, to ensure that every county has adequate tax maps.
N.M. Admin. Code § 3.6.7.18