2020 New Mexico Statutes
Chapter 73 - Special Districts
Article 13 - General Provisions Relating to Irrigation Districts
Section 73-13-24 - [Assessment, levy and collection of taxes by district.]
That whenever any board of directors of any irrigation district, organized under the laws of the state of New Mexico, shall decide by appropriate resolution that it is to the best interest of such district to assess, levy and collect the taxes of such district it may take over such duties.
History: Laws 1927, ch. 129, § 1; C.S. 1929, § 73-401; Laws 1933, ch. 121, § 1, 1941 Comp., § 77-2525; 1953 Comp., § 75-26-24.
ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Tax assessment void if made by unauthorized person. — An assessment of taxes can be made only by an official or board designated by law to make it, and an attempted assessment by any other person is void. Atchison, Topeka & Santa Fe Ry. v. Elephant Butte Irrigation Dist., 110 F.2d 767 (10th Cir. 1940).
Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 70.
94 C.J.S. Waters § 334.
