The revenue laws of this state for the assessment, levy and collection of taxes on real estate for county purposes, except as herein modified, shall be applicable for the purposes of this act [73-8-1 to 73-8-60 NMSA 1978] including the enforcement of penalties and forfeitures for delinquent taxes.
History: Laws 1917, ch. 22, § 30; C.S. 1929, § 40-230; 1941 Comp., § 77-2030; 1953 Comp., § 75-21-30.
Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes. — The words "this act" refers to Laws 1917, ch. 22, §§ 1 to 60, now compiled as 73-8-1 to 73-8-60 NMSA 1978.
Cross references. — For valuation of property and imposition of tax, see Chapter 7, Article 36 and 7-37-1 to 7-37-8 NMSA 1978.
For administration and enforcement of property taxes, see Chapter 7 Article 38 NMSA 1978.