All surveys made by the licensed professional surveyors appointed by the board of county commissioners of the several counties in accordance with Chapter 4, Article 42 NMSA 1978, which are not government subdivisions, shall be numbered with a consecutive series of numbers, commencing with thirty-seven, and it shall be the duty of the assessor in each county to enter for taxation in the assessor's book all lands liable for taxation, referring to them by the proper number as designated by the surveyor in the surveyor's records.
History: Laws 1891, ch. 33, § 15; C.L. 1897, § 799; Code 1915, § 1300; C.S. 1929, § 33-4914; 1941 Comp., § 15-3914; 1953 Comp., § 15-41-14; 2011, ch. 56, § 13.
Cross references. — For county assessor generally, see Chapter 4, Article 39 NMSA 1978.
The 2011 amendment, effective December 31, 2012, required that assessment surveys be performed by licensed professional surveyors.
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