Section 21-2A-2 - Definitions.
21-2A-2. Definitions.
As used in the College District Tax Act [21-2A-1 NMSA 1978]:
A. "board" means the governing board of the college district;
B. "college" means a two-year, public post-secondary educational institution organized pursuant to the provisions of the Community College Act, Chapter 21, Article 14 NMSA 1978, the Technical and Vocational Institute Act, Chapter 21, Article 17 NMSA 1978 or the Off-Campus Instruction Act [21-14A-1 NMSA 1978]; and
C. "college district" means a district in which a college is located or is proposed to be located, the exterior boundaries of which are determined pursuant to the statutory provisions under which the college is organized.