Statutes > New Mexico Statutes > Chapter 3 - Municipalities. > Article 16 - Combined Municipal Organizations, 3-16-1 through 3-16-18. > Section 3-16-12 - Real and personal property taxes; assessment, levy and collection.

Section 3-16-12 - Real and personal property taxes; assessment, levy and collection.

3-16-12. Real and personal property taxes; assessment, levy and collection.

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.