New Mexico Property Tax Division Records,
Scope and Content
As of 1997 collection consists of records of the Property Tax Division and its predecessors the Equalization Board, Territorial Board of Equalization, State Tax Commission, Property Appraisal Department, and Property Tax Department (1887-1978). Records of the Equalization Board and Territorial Board of Equalization include administrative correspondence, tax assessment appeals, and ledger books of minutes from 1887 to 1914. Records of the State Tax Commission include biennial reports (1915-1966), minutes (1915-1937, 1952-1969), ledger books (1926-1932), and documents concerning valuations and taxation of corporations in various fields such as banking, mining, oil, gas, railroads, and utilities. Records of the Property Appraisal Department, Property Tax Department, and Property Tax Division consist of tax rendition certificates (1971-1978).
Partial finding aid.
Partial finding aid.
Language of Materials
Limited duplication allowed for research purposes. User is responsible for all copyright compliance.
The Equalization Board was established by a legislative act in 1882 (1882 Laws of N.M., Chp. 62, Sec. 33). In 1893 a legislative act changed the name to Territorial Board of Equalization (1893 Laws of N.M, Chp. 64, Sec. 1). Between 1893 and 1915 the Board was also known as the Board of Equalization. In 1915 a legislative act abolished the Territorial Board of Equalization and established the State Tax Commission (1915 Laws of N.M., Chp. 54, Sec. 1 and 14). In 1970 a legislative act abolished the State Tax Commission and transferred its functions to the newly-established Property Appraisal Department (1970 Laws of N.M., Chp. 31, Sec. 3 and 22). In 1974 a legislative act replaced the Property Appraisal Department with the Property Tax Department (1974 Laws of N.M., Chp. 92, Sec. 152). In 1977 a legislative act abolished the Property Tax Department and transferred its functions to the Property Tax Division of the newly-established Tax and Revenue Department (1977 Laws of N.M., Chp. 249, Sec. 5 and 12). The Property Tax Division is responsible for assessing taxes on all taxable property in New Mexico.
246 Linear Feet
One ledger book of Territorial Board of Equalization minutes from 1887-1911 is also available on microfilm as part of the Territorial Archives of New Mexico (Roll 97).
- New Mexico State Records Center and Archives
- Archives and Historical Services Division
- 1205 Camino Carlos Rey
- Santa Fe, New Mexico 87505
- Phone: 505-476-7908
- Fax: 505-476-7909
- Email: firstname.lastname@example.org
- URL: http://www.state.nm.us/cpr/ahsd_top.htm
- Account books
- Administrative agencies -- New Mexico
- Banks and banking --Taxation--New Mexico
- Corporations --Taxation--New Mexico
- Financial records
- Gas industry --Taxation--New Mexico
- Mining corporations --Taxation--New Mexico
- Minutes (Records)
- New Mexico -- History -- 1848-
- New Mexico -- Officials and employees
- New Mexico -- Politics and government -- 1848-1950
- New Mexico -- Politics and government -- 1951-
- Petroleum industry and trade --Taxation--New Mexico
- Public utilities --Taxation--New Mexico
- Railroad companies --Taxation--New Mexico
- State government records
- Tax administration and procedure --New Mexico
- Tax records
- Taxation --New Mexico
- Territorial records
- Inventory of the New Mexico Property Tax Division Records, 1887-[ongoing]
- Edited Full Draft
- Processed by staff
- Language of description
- Script of description
- Code for undetermined script
- Language of description note
- Finding aid is in English
- June 28, 2004: PUBLIC "-//New Mexico State Records Center and Archives//TEXT (US::Nm-Ar::1959-205::New Mexico Property Tax Division Records)//EN" "nmar1959-205.sgml" converted from EAD 1.0 to 2002 by v1to02.xsl (sy2003-10-15).
- Monday, 20210524: Attribute normal is missing or blank.