New Mexico StatutesArticle 64 - Development Incentives, 3-64-1 through 3-64-5.Section 3-64-1 - Short title.Section 3-64-2 - Definitions.Section 3-64-3 - Exemption of certain commercial personal property from property tax by local bodies.Section 3-64-4 - Transmittal of exemption resolution; action of assessor.Section 3-64-5 - Expiration of exemption; action of assessor.