2020 New Mexico Statutes
Chapter 73 - Special Districts
Article 18 - Conservancy Districts; Reclamation Contracts
Section 73-18-9.1 - County treasurers; district treasurers; certain districts; collection and disposition of assessments.

A. Notwithstanding the provisions of Section 73-18-9 NMSA 1978 and in lieu thereof, the county treasurer of any county wholly or partly within a conservancy district created prior to 1930, situate in four or more counties and consisting of more than one hundred thousand acres, shall collect and receipt for all ad valorem assessments levied by the conservancy district.

B. The county treasurer of any county specified in Subsection A of this section shall collect the ad valorem assessments in the same manner and at the same time as is required for the collection of taxes upon real property for county purposes.

C. The county treasurer shall remit such collections as provided in this section to the conservancy district treasurer no later than the twentieth of each month in the manner prescribed by Subsection B of Section 73-18-9 NMSA 1978.

D. The treasurer of the conservancy district shall collect and receipt for all water service charges levied in accordance with the resolution and orders of the board of directors of the district.

History: Laws 1993, ch. 270, § 4.

Saving clauses. — Laws 1993, ch. 270, § 5, effective January 1, 1995, provided that all due but unpaid assessments and levies charged on an ad valorem basis or an acreage basis by a conservancy district created prior to 1930 embracing land situate in four or more counties under the provisions of Article 8, Chapter 73 NMSA 1978 shall remain due until paid or until a final determination is made that the taxes are not due, and that any protests, claims for refund, court proceedings or other actions ongoing with respect to such assessments and levies shall be finally determined with respect to the applicable provisions of Article 8, Chapter 73 NMSA 1978 in effect for such a conservancy district prior to January 1, 1995.