Summary:

 House Bill 28 (HB 28) amends land valuation to specify the New Mexico Department of Agriculture, a conservancy district or a soil and water conservation district can designate whether drought conditions exist on resting land and whether the property is used primarily for agricultural purposes.
 

Legislation Overview:

 House Bill 28 (HB 28) amends the definition of agricultural use in Taxation Section 7-36-20 NMSA 1978 (being Laws 1973, Chapter 258, Section 21, as amended) Subsection B(2)(d) to include that the New Mexico Department of Agriculture, a conservancy district or a soil and water conservation district can designate drought conditions and property use for agriculture.
 

Current Law:

 Section 7-36-20 NMSA 1978 (being Laws 1973, Chapter 258, Section 21, as amended) Subsection B(2)(d) allows only United States Department of Agriculture to determine drought conditions and property use for agriculture.