The provisions of the Copper Production Ad Valorem Tax Act apply to the valuation of all productive copper mineral property.
History: 1978 Comp., § 7-39-3, enacted by Laws 1990, ch. 125, § 10.
Structure 2021 New Mexico Statutes
Article 39 - Copper Production Ad Valorem Tax
Section 7-39-3 - Application of act.
Section 7-39-4 - Valuation of copper mineral property.
Section 7-39-5 - Annual report of value.
Section 7-39-6 - Notification to department of finance and administration and counties.
Section 7-39-7 - Determination of taxable values for taxing districts.
Section 7-39-8 - Ad valorem tax levied.