HOUSE BILL 546

46th legislature - STATE OF NEW MEXICO - second session, 2004

INTRODUCED BY

Donald L. Whitaker

AN ACT

RELATING TO TAXATION; AMENDING THE PROPERTY TAX CODE.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     Section 1. Section 7-35-4 NMSA 1978 (being Laws 1973, Chapter 258, Section 7) is amended to read:

     "7-35-4. DEPARTMENT TO PROVIDE MANUALS AND OTHER MATERIALS.--The department shall prepare, issue and periodically revise valuation manuals, cost and valuation schedules, bulletins and annotated digests of property tax laws and [regulations] rules in handbook form for the use of its employees, the county assessors and their employees and other persons involved in the administration and collection of the property tax. The department shall make the foregoing materials available to members of the public and may charge a fee for the materials to offset the cost of physical preparation. Any amounts collected are appropriated to the department for its operation."

- 2 -