2020 New Mexico Statutes
Chapter 4 - Counties
Article 44 - Salaries and Provisions Applicable to More Than One Office
Section 4-44-2 - Biennial determination of classification.

From and after January 1, 1962, the classification of counties shall be fixed and governed by the assessed valuation as finally fixed for the preceding year. Provided, one hundred twenty days after January 1, 1962 and one hundred twenty days from January 1 of each second year thereafter, the classification shall be determined by the secretary of finance and administration from the assessed valuation of each county as finally fixed for the preceding year, and the secretary of finance and administration upon making the determination shall notify the board of county commissioners of each county of the class within which each of the counties of this state falls according to the classification, and the classification as so fixed and determined by the secretary of finance and administration shall govern the salaries of the county officers for two years beginning July 1 of the year the classification is determined.

History: Laws 1915, ch. 12, § 19; 1923, ch. 49, § 1; C.S. 1929, § 33-3219; 1941 Comp., § 15-4102; Laws 1953, ch. 83, § 1; 1953, ch. 117, § 2; 1953 Comp., § 15-43-2; Laws 1961, ch. 184, § 1; 1977, ch. 247, § 143; 2009, ch. 224, § 2.

The 2009 amendment, effective June 19, 2009, at the end of the last sentence, after "two years beginning", deleted "January 1, 1963 and each two years thereafter" and added "July 1 of the year the classification is determined".

Constitutionality of 1923 amendment. — Laws of 1923, ch. 49, § 2, providing for classification of counties on basis of assessed valuation in 1922 and determination of county salaries for 1923 and 1924 on the basis of such classification, was void insofar as it increased or diminished an officer's compensation during his term of office; the remaining portions of the act were unaffected. State ex rel. Gilbert v. Board of Comm'rs, 1924-NMSC-001, 29 N.M. 209, 222 P. 654, 31 A.L.R. 1310 (1924).

The compensation of a county officer may not be diminished during his term of office; both this article and N.M. Const., art. IV, § 27 prohibit such a reduction in compensation. State ex rel. Gilbert v. Board of Comm'rs, 1924-NMSC-001, 29 N.M. 209, 222 P. 654.

The tax commission (now secretary of finance and administration) has not the power to reduce salaries of county officers by the reclassification of counties. 1923 Op. Att'y Gen. No. 23-3665.

Classification of counties is fixed by assessed valuation for prior year which does not include exempted property. 1937 Op. Att'y Gen. No. 37-1705.

Effect of reducing assessment. — When classification of county has been fixed by assessed valuation, a reduction of any assessment does not upset such classification. 1937 Op. Att'y Gen. No. 37-1525.

Erroneous valuation. — Where the valuation of property of a county, which determines its classification, was erroneous because of an omission in assessment which has been corrected by petition filed in district court of such county, it would seem that as a matter of right and justice the true valuation as shown by such court should be used to fix such classification, but the tax commission (now secretary of finance and administration) has no power or authority to revise the budget in order to increase salary fund to pay county officers. 1922 Op. Att'y Gen. No. 22-3603; 1937 Op. Att'y Gen. No. 37-1536.

Official determination of a change in classification by the state auditor (now secretary of finance and administration) is necessary before it can be made effective. 1948 Op. Att'y Gen. No. 48-5136; 1950 Op. Att'y Gen. No. 50-5285.