Land Use & Zoning
In New Mexico, a 'subdivision plat' must be approved by the local government and recorded because it:
ASets the property tax rates for the subdivision
BOfficially divides land into smaller parcels, establishes lot boundaries, public dedications (roads, parks), and easements, creating the legal framework for individual lot sales✓ Correct
CEstablishes homeowners association rules
DDetermines the architectural style of homes
Explanation
A recorded subdivision plat legally divides a larger parcel into individual lots, establishes roadways dedicated to the public, utility easements, and other infrastructure — creating the legal parcels that can be individually sold and titled.
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