New Mexico Attorney General Opinions
Free plain-English summaries of attorney general opinions issued in New Mexico, with full citations and the original source on every page.
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Can a New Mexico hospital that financed its building through the Hospital Equipment Loan Council claim a property tax exemption on the land and the building, or only on the equipment?
Not based on Council ownership. The Hospital Equipment Loan Act tries to designate the Council as 'the state' just for purposes of the constitutional property-tax exemption, but the same statute also …
Are mutual domestic water consumers associations (MDWCAs) in New Mexico exempt from paying property taxes on the land and infrastructure they own?
Yes. The AG concluded that MDWCAs are 'municipal corporations' under Article VIII, Section 3 of the New Mexico Constitution and are therefore exempt from property tax. This reverses a 1968 AG opinion …
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Attorney general opinions in New Mexico are written by the New Mexico Attorney General's office in response to questions from state agencies, legislators, and prosecutors. They are not binding like court decisions, but courts and agencies treat them as persuasive guidance on how state law applies. Every opinion above has a plain-English question and short answer, plus a link to the full original text.