2018 New Mexico Statutes
Chapter 73 - Special Districts
Article 21 - Water and Sanitation Districts
Section 73-21-17 - Taxes.

Universal Citation: NM Stat § 73-21-17 (2018)
73-21-17. Taxes.

In addition to the other means of providing revenue for such districts as herein provided, the board shall have power and authority to levy and collect ad valorem taxes on and against all taxable property within the district.

History: 1941 Comp., § 77-3415, enacted by Laws 1943, ch. 80, § 15; 1953 Comp., § 75-18-15.

ANNOTATIONS

District performs general governmental function. — As this section gives a water and sewer district the authority to impose ad valorem taxes, such district performs a general governmental function involving the administration of sanitation and health services and is not of special proprietary interest. In re Lower Valley Water & Sanitation Dist., 1981-NMSC-088, 96 N.M. 532, 632 P.2d 1170.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 78 Am. Jur. 2d Waterworks and Water Companies § 4.

94 C.J.S. Waters § 243.

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