There is a newer version of the New Mexico Statutes
2011 New Mexico Statutes
Chapter 73: Special Districts
Article 13: General Provisions Relating to Irrigation Districts, 73-13-1 through 73-13-47
Section 73-13-24: Assessment, levy and collection of taxes by district.
NM Stat § 73-13-24 (1996 through 1st Sess 50th Legis) What's This?
73-13-24. [Assessment, levy and collection of taxes by district.]
That whenever any board of directors of any irrigation district, organized under the laws of the state of New Mexico, shall decide by appropriate resolution that it is to the best interest of such district to assess, levy and collect the taxes of such district it may take over such duties.
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