2019 New Mexico Statutes
Chapter 73 - Special Districts
Article 14 - Conservancy Districts; Definitions; Organization and Management
Section 73-14-68 - Audit of district records; levy.
Not less than once every two years said board shall have an audit of the records and books of said district, and shall levy and collect assessments for the [that] purpose. Said audit shall be made by a private firm or auditor approved by the secretary of finance and administration.
History: 1941 Comp., § 77-2742, enacted by Laws 1943, ch. 126, § 15; 1953 Comp., § 75-28-47; Laws 1977, ch. 247, § 199.
ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Temporary provisions. — Laws 1984, ch. 128, § 1, directed the local government division of the department of finance and administration to research, review and investigate the taxing structure and assessment practices and procedures of the middle Rio Grande conservancy district and required that division to submit a report to the legislative finance committee and legislative council on or before December 1, 1984, to contain the findings of its study.
The 1977 amendment substituted "the purpose" for "that purpose" at the end of the first sentence and substituted "secretary of finance and administration" for "state comptroller."
Exemption from audit. — Under Section 73-14-69 NMSA 1978, the middle Rio Grande conservancy district has been specifically exempted from the provision of this section requiring that an audit shall be made by a private firm or auditor approved by the state comptroller. 1953 Op. Att'y Gen. No. 53-5658.
