2019 New Mexico Statutes
Chapter 73 - Special Districts
Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers
Section 73-11-4 - [Payment of bonds and debt due United States; taxation.]
Said bonds and interest thereon, and all payments due or to become due the ensuing year to the United States under any contract between the district and the United States, accompanying which bonds of the district have not been deposited with the United States shall be paid, by revenue derived from an annual assessment upon the real property of the district, and the real property of the district shall be made and remain liable to be assessed for such payments as herein provided. Public lands of the United States within any district shall be subject to taxation for all purposes of this chapter to the extent provided by the act of congress approved August 11, 1916, upon full compliance therewith by the district.
History: Laws 1919, ch. 20, § 19; C.S. 1929, § 73-120; 1941 Comp., § 77-2304; 1953 Comp., § 75-24-4.
ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes. — The term "this chapter" refers to Laws 1919, ch. 20. For the compilation of that act, see compiler's notes to 73-11-1 NMSA 1978.
Cross references. — For property tax, see 7-35-1 to 7-35-10, 7-36-1 to 7-36-33, 7-37-1 to 7-37-8, 7-38-1 to 7-38-93 NMSA 1978.
For the Act of Congress of August 11, 1916, see 43 U.S.C. §§ 621 to 630.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 67.
94 C.J.S. Waters § 337.
