2015 New Mexico Statutes
Chapter 3 - Municipalities
Section 33 Improvement Districts
Section 3-33-20 Improvement district; assessment of railroad property.
3-33-20. Improvement district; assessment of railroad property.
The governing body may assess the property of any railroad or street railroad which occupies or abuts any street the whole cost of the improvement between or under the rails or tracks and two feet on each side of the rail or track of the railroad or street railroad. The assessment shall be levied as other assessments are levied and shall constitute a lien coequal with the lien of other taxes and prior and superior to all other liens, claims and titles, and which may be enforced by sale of the railroad or street railroad property or by suit against the owner of the railroad or street railroad.
History: 1953 Comp., 14-32-13, enacted by Laws 1965, ch. 300.
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