Industry Filers: Instructions by Industry

Airline Filers
Overview The value of commercial aircraft is determined according to the special method of valuation described in Section 7-36-32 NMSA 1978. Form Sched...
Fri, 12 Nov, 2021 at 8:45 AM
Construction (In State)
Overview "Construction" is defined in General Instructions H-1 (See also Section 7-36-2 C, NMSA 1978). Generally, all out of state construction c...
Wed, 17 Nov, 2021 at 9:36 AM
Construction (Out of State)
Overview "Construction" is defined in General Instructions H-1 (See also Section 7-36-2 C, NMSA 1978). Generally, all out of state constructio...
Wed, 17 Nov, 2021 at 9:36 AM
Drilling (In State)
Overview Drilling Rig Operators must report all rotary-drilling rigs on CAB-D1 Form. Rotary drilling rigs are to be valued using a “schedule value” as defi...
Wed, 17 Nov, 2021 at 9:37 AM
Drilling (Out of State)
Overview Drilling Rig Operators must report all rotary-drilling rigs on CAB-D2 Form. Rotary drilling rigs are to be valued using a “schedule value” as defi...
Wed, 17 Nov, 2021 at 9:39 AM
Minerals
Overview The value of mineral property is determined according to the special methods of valuation as described in section 7-36-25 NMSA 1978, Uranium Miner...
Wed, 17 Nov, 2021 at 9:42 AM
Pipeline and Gas Utility
Overview The value of pipeline and gas utilities is determined according to the special method of valuation described in Section 7-36-27 NMSA 1978. Form S...
Wed, 17 Nov, 2021 at 10:35 AM
Telecommunications-Cost
Overview All property that is part of a communications system and is subject to valuation for property taxation purpose including Cable TV Providers, shall...
Wed, 17 Nov, 2021 at 9:43 AM
Water
Overview The value of commercial water property is determined according to the special method of valuation as described in Section 7-36-28 NMSA 1978.  Not...
Wed, 17 Nov, 2021 at 9:43 AM