N.M. Stat. » Chapter 7 — Taxation
New Mexico Statutes

N.M. Stat. § 7-35-5 (2026)

Training programs; attendance by assessor

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A. The department shall conduct or sponsor special courses of instruction and in- service and intern training programs on the technical, legal and administrative aspects of property taxation. The department may cooperate with educational institutions and appropriate organizations interested in the property valuation or taxation field in the conduct or sponsorship of training programs. The department may reimburse the expenses incurred by assessors and employees of the state and its political subdivisions who attend training programs with the approval of the department.

B. The department shall establish a training program for persons elected or appointed as county assessors who have not held office as a county assessor within the ten years prior to the beginning of the term for which the person was elected or from the date of appointment. The department shall require attendance and satisfactory completion of such a program by such persons elected or appointed after the effective date of this 1991 act.

History: 1953 Comp., § 72-28-8, enacted by Laws 1973, ch. 258, § 8; 1991, ch. 166, § 2.

ANNOTATIONS

Cross references. — For courses in property valuation and property tax administration, see 4-39-2 NMSA 1978.

The 1991 amendment, effective June 14, 1991, added "Attendance by assessor" in the section heading; designated the existing language as Subsection A; and added Subsection B.

Notes of Decisions
Cited in 1 case, 2004–2004 · leading case: Jicarilla Apache Nation v. Rodarte, 2004-NMSC-035, 103 P.3d 554.
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Jicarilla Apache Nation v. Rodarte, 2004-NMSC-035, 103 P.3d 554. · cites it 4× “The fact that some animals listed in the statute are absent from the order could become an issue in other cases, but it is not at issue here.”
N.M. Stat. § 7-35-5(A): 1 case
Jicarilla Apache Nation v. Rodarte, 2004-NMSC-035, 103 P.3d 554. “The fact that some animals listed in the statute are absent from the order could become an issue in other cases, but it is not at issue here.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.