N.M. Const. art. VIII, § 6
- Constitution
- Constitution of New Mexico
- Text as of
- October 2026
What does this section say?
[Assessment of lands.] Lands held in large tracts shall not be assessed for taxation at any lower value per acre then [than] lands of the same character or quality and similarly situated, held in smaller tracts. The plowing of land shall not be considered as adding value thereto for the purpose of taxation. (As amended November 3, 1914.)
The text is copied from the official source: www.sos.nm.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.