2018 New Mexico Statutes
Chapter 4 - Counties
Article 38 - Board of County Commissioners
Section 4-38-16 - Accounts; county buildings; taxation.]

To examine and settle all accounts of the receipts and expenses of the county, and to examine and settle, and allow all accounts chargeable against the county, and when so settled they may issue county orders therefor as provided by law.

To build and keep in repair all county buildings, and in case there are no county buildings, to provide suitable rooms for county purposes.

To apportion and order the collection of taxes by law.

History: Laws 1876, ch. 1, § 14(2-4); C.L. 1884, § 345(2-4); C.L. 1897, § 664(2-4); Code 1915, § 1200; C.S. 1929, § 33-4214; 1941 Comp., § 15-3513; 1953 Comp., § 15-37-15.

Cross references. — For publication of report of receipts and expenditures, see 4-38-27 NMSA 1978.

For settlement of accounts upon turning over of office by county collector, see 4-43-4 NMSA 1978.

For accounts and claims against counties, see 4-45-3 NMSA 1978 et seq.

For contracts for construction of courthouses, jails or bridges, see 4-49-15 NMSA 1978.

For construction of county auditoriums, see 5-3-11 NMSA 1978 et seq.

For joint city-county building, see 5-5-1 NMSA 1978 et seq.

For publication of list of monthly expenditures of board, see 10-17-3 NMSA 1978.

For filing with clerk by county officers of monthly statement of public moneys received and disbursed, see 10-17-4 NMSA 1978.

For public works generally, see 13-4-1 NMSA 1978 et seq.

For insuring of public buildings, see 13-5-1, 13-5-3 NMSA 1978.

The board has jurisdiction to allow and authorize the payment of only legal accounts against the county. State ex rel. Baca v. Montoya, 1915-NMSC-013, 20 N.M. 104, 146 P. 956.

Accounts legally chargeable. — The county commissioners are not authorized to allow an account not legally chargeable against the county, such as allowing a deputy assessor, whose compensation is not fixed by statute, a claim for services as a public officer. Fancher v. Board of Comm'rs, 1921-NMSC-039, 28 N.M. 179, 210 P. 237.

Court can inquire into judgment rendered against a county to ascertain if the claim is legally payable out of taxes sought to be so applied. State ex rel. Baca v. Montoya, 1915-NMSC-013, 20 N.M. 104, 146 P. 956; Atchison, T. & S.F.R.R. v. Territory, 1903-NMSC-007, 11 N.M. 669, 72 P. 14, appeal dismissed, 201 U.S. 41, 26 S. Ct. 386, 50 L. Ed. 651 (1906).

Provision of water supply for community within county. — Providing an adequate supply of water for municipal and domestic purposes in one of the communities of the county possessed of no other municipal government than that afforded by the county was a legitimate county purpose. Agua Pura Co. v. Mayor of Las Vegas, 1900-NMSC-002, 10 N.M. 6, 60 P. 208.

Meaning of "county purposes". — County purposes are those purposes which promote the welfare of the county as a whole and its citizens. The term "county purposes" means such enterprises as would not advance the wants and demands of the community independent of public aid. The building of courthouses, jails, poorhouses and common roads and bridges by which they are made accessible to the people are county purposes, while hotels and mercantile, trading, banking and manufacturing establishments would not be. Functions pertaining to legal aid, a health center, welfare services, employment, job training and counseling services and relocation and rehabilitation services would be of such a nature as to provide a primary benefit to the county in which they are situated. Therefore, they are county purposes and may be housed by the county. 1967 Op. Att'y Gen. No. 67-145.

Provision of sleeping accommodations in jail. — The county commissioners have no authority to divert money from one fund to another; but providing sleeping accommodations in the jail could properly be paid from the courthouse repair fund. 1914 Op. Att'y Gen. No. 14-1151.

Arrangement for sale of county bonds. — It is within the power of the county commissioners to make such arrangement as is possible to secure the sale of county bonds at par and accrued interest, which are worth less than par in the market. 1914 Op. Att'y Gen. No. 14-1282.

Provision for assessors' expenses. — The matter of providing for assessors' expenses is governed by the general powers of the county commissioners. 1923-24 Op. Att'y Gen. No. 24-3749.

Rental of office space outside county seat. — The county commissioners have the power under this section to rent office space outside the county seat for an assistant district attorney. 1951-52 Op. Att'y Gen. No. 52-5501.

Setting office hours. — A county commission may set the hours that offices of other elected county officials must stay open. 1990 Op. Att'y Gen. No. 90-05.

Purchase and maintenance of automobile for official use by sheriff. — County funds may be used for the purchase of an automobile to be used by the sheriff in his official business, and also to maintain the same, if no claim is made for mileage. 1921-22 Op. Att'y Gen. No. 21-3031.

Payment of expenses in kidnapping case. — It was within the discretionary power of the commissioners to allow and pay expenses incurred in child kidnapping case, but such expenses should be paid out of the general county fund, and could not properly be charged to the court fund. 1909-12 Op. Att'y Gen. 187.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 56 Am. Jur. 2d Municipal Corporations, Counties, and Other Political Subdivisions §§ 499, 533, 766; 71 Am. Jur. 2d State and Local Taxation § 67; 72 Am. Jur. 2d State and Local Taxation §§ 629, 630, 753, 854, 881.

20 C.J.S. Counties §§ 70, 145, 203, 233, 234, 244.