OPINION
HARTZ, Chief Judge.
(1) Pursuant to New Mexico's statehood compact with the United States, the New Mexico Constitution forbids the State from imposing upon an Indian tribe any property tax with respect to the tribe's reservation lands. N.M. Const. art. XXI, § 2. Under our Property Tax Code, NMSA 1978, ch. 7, arts. 35 to 38 (Repl.Pamp.1995), Indian tribes therefore come within the definition of "exempt entity." See § 7-36-4...
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