If there is a city and county consolidation all real and personal property within the combined municipal organization shall be assessed, taxed and taxes levied and collected at the time and in the manner provided by law.
History: 1953 Comp., ยง 14-15-12, enacted by Laws 1965, ch. 300.
Structure New Mexico Statutes
Article 16 - Combined Municipal Organizations
Section 3-16-1 - Combined city-county municipal corporations; definitions.
Section 3-16-2 - Combined organization; charter committee; proposed charter; election; ballots.
Section 3-16-3 - Approval of charter at election; legislative body for combined organization.
Section 3-16-4 - Charter; contents.
Section 3-16-5 - Date for commencing operation of new organization; disapproval of charter; effect.
Section 3-16-6 - Powers of combined organization.
Section 3-16-7 - County officers at time of city and county consolidation; duties.
Section 3-16-9 - Municipal judges to be provided for in charter.
Section 3-16-10 - Pending cases in courts not to be affected by consolidation.
Section 3-16-11 - Probate judges and district judges at time of consolidation; effect.
Section 3-16-12 - Real and personal property taxes; assessment, levy and collection.
Section 3-16-13 - Books and records of combined organization; filing of instruments.
Section 3-16-15 - Continuation of prosecutions, ordinances, rights, privileges and franchises.
Section 3-16-16 - City and county property vests in combined organization.
Section 3-16-17 - Substitution of combined organization in pending court proceedings.