New Mexico

"New Mexico Legislature has given special valuation status to agricultural land (7-36-20 NMSA 1978). Qualified owners of such land must register their land by the last day of the 30-day Protest Period (if not already registered) and must be prepared to prove that agriculture is the primary use of the land. For the purpose of the section, agricultural use generally means the use of land for the production of plants, crops, trees, forest product, orchard crops, livestock, poultry or fish. The term also includes the use of land that meets the requirements for payment of other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government."