N.M. Stat. § 4-55B-2
§ 4-55B-2. Definitions
Year: 2026Length: 102 words
As used in the Historic Building Improvements Act:
A. “county” means an H class county;
B. “governing body” means the board of county commissioners of a county;
C. “historic building improvements” means any repair or maintenance to the exterior or any renovation or other improvement necessary to meet life safety codes of a publicly owned building entered in the state register of cultural properties or the national register of historic places; and
D. “taxable value of property” means the “net taxable value”, as that term is defined in the Property Tax Code, of property subject to taxation under the Property Tax Code.