Opinion No. 35-1188
October 2, 1935
TO: Miss Lucille Wade, Office, County Assessor, Reserve, New Mexico.
{*83} I have your letter of September 30th relating to occupation tax on rooming houses where receipts are less than $ 500.00 per year and it is my belief that where the receipts do not exceed $ 1,000.00 that no tax is payable to the counties.
You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.