This layer represents boundaries for New Mexico tax district "OUT" categories and incorporated/municipal "IN" categories as identified on the "Certificate of Tax Rates" published for each of the State's thirty-three counties by the Department of Finance and Administration's Budget and Finance Bureau. Initial municipal boundaries acquired from RGIS and based on layers developed by the Earth Data Analysis Center (EDAC) at UNM. TRD revisions have been made by acquiring updated boundaries from data stewards at local jurisdictions. Data is a vector polygon digital data structure taken from the Census Bureau's TIGER/Line Files, 1994, for New Mexico. Known issues: This data layer may contain unintended inaccuracies and omissions.