2020 New Mexico Statutes
Chapter 73 - Special Districts
Article 16 - Conservancy Districts; Financial Administration
Section 73-16-17 - Revenue laws of state [applicable].
The revenue laws of this state for the assessment, levying and collection of taxes for state and county purposes, except as herein modified, shall be applicable for the purposes of the district in the collection of assessments including the enforcement of penalties and forfeiture for delinquent taxes. All interest and penalties that may be collected on delinquent assessments levied and assessed for district purposes shall be by the respective county treasurers delivered to the treasurer as herein provided for the delivery of assessments collected by such county treasurer.
History: Laws 1927, ch. 45, § 516; C.S. 1929, § 30-516; 1941 Comp., § 77-2916; 1953 Comp., § 75-30-16.
ANNOTATIONSCross references. — For public lands not to be sold for assessments, see 73-17-14 NMSA 1978.
For valuation of property, see 7-36-1 to 7-36-33 NMSA 1978.
For administration and enforcement of taxes, see 7-38-1 to 7-38-46 NMSA 1978.
For delinquent taxes, see 7-38-46 to 7-38-93 NMSA 1978.
Constitutionality of annual levy provisions. — This section and Section 73-16-15 NMSA 1978 relating to annual levy, when considered with other portions of the Conservancy Act (Laws 1927, ch. 45), are not uncertain, indefinite or blind, and are not obnoxious to provisions of the first paragraph of N.M. Const., art. IV, § 18, and the county treasurer cannot refuse to accept tenders of state and county taxes without payment at same time of conservancy district assessments, nor sell lands for both state and county taxes and conservancy district assessments after wrongfully refusing tender of state and county taxes. Tondre v. Garcia, 1941-NMSC-042, 45 N.M. 433, 116 P.2d 584.
Statutes of limitation. — This section raises the question as to whether or not the 10-year statute of limitations on taxation was incorporated into the Conservancy District Act. It may be that it was. It is reasonably certain that collections for these assessments may not be made beyond 10 years. However, there is a possibility that, as in paving assessments and under the holding of Altman v. Kilburn, 1941-NMSC-023, 45 N.M. 453, 116 P.2d 812, collection for these assessments may be barred after four years (Section 37-1-25 NMSA 1978). 1956 Op. Att'y Gen. No. 56-6563.
