In determining whether a requisite number of landowners have signed the petition, the court shall be governed by the names and the value of the property as they appear upon the tax or assessment rolls which shall be prima facie evidence of such ownership and value.
§ 73-1-7 NMSA 1978
[Tax roll as prima facie evidence of property ownership and value.]
Laws 1931, ch. 97, § 7; 1941 Comp., § 77-1307; 1953 Comp., § 75-13-7.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.