2020 New Mexico Statutes
Chapter 73 - Special Districts
Article 13 - General Provisions Relating to Irrigation Districts
Section 73-13-27 - [Meeting for determination of tax rate.]
In the event of any such board of directors taking over such duties it shall become the duty of the board of directors, on or before the first day of September of each year, to determine the amount of money required to meet the obligations, maintenance, operating and current expenses for the ensuing year, and to fix the rate per acre of levy necessary to provide the amount of money required to pay the interest and principal of the bonds of said district as the same shall become due; also, to fix the rate per acre necessary to provide for the amount of money required for any other purposes under laws providing for the creating and operation of irrigation districts, and which are to be raised by the levy of taxes upon the lands of said district, and to certify the same to the assessor-collector of said district. The rate of levy necessary to raise the required amount of money for said district may be increased 15% to cover delinquencies.
History: Laws 1927, ch. 129, § 4; C.S. 1929, § 73-404; 1941 Comp., § 77-2528; 1953 Comp., § 75-26-27.
ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes. — For application of section, see compiler's notes to 73-13-24 NMSA 1978.
Cross references. — For meeting to determine expenses, see 73-9-22 NMSA 1978.
For meeting to determine expenses of a district cooperating with federal reclamation laws, see 73-11-29 NMSA 1978.
For the meeting to determine the expenses of electrical districts, see 73-12-18 NMSA 1978.
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).
