2020 New Mexico Statutes
Chapter 73 - Special Districts
Article 20 - Soil and Water and Watershed Conservation Districts
Section 73-20-17 - Budgets; tax levy; limitation.

Within the first quarter of each calendar year, the board of directors shall prepare an itemized budget of the funds needed for administration, construction, operation and maintenance of works of improvement. After approval of the budget by the board of supervisors, the board of directors shall, by order or resolution, levy an assessment sufficient to meet the budget, not to exceed five dollars ($5.00), or any lower maximum amount required by operation of the rate limitation provisions of Section 7-37-7.1 NMSA 1978 upon the assessment authorized by this section, on each one thousand dollars ($1,000) of net taxable value, as that term is defined in the Property Tax Code [Chapter 7, Articles 35 to 38 NMSA 1978], of all real property subject to taxation within the district, except that the limit on assessments does not apply to any levy necessary to provide a sinking fund for retirement of bonds authorized by Section 73-20-13 NMSA 1978. A copy of the budget and order or resolution shall be certified to the county assessor of the county or counties involved and to the department of finance and administration by July 15 of each year.

History: 1953 Comp., § 45-5-34, enacted by Laws 1957, ch. 210, § 16; 1986, ch. 32, § 38; 2003, ch. 228, § 8.

Cross references. — For county assessor, see Chapter 4, Article 39 NMSA 1978.

The 2003 amendment, effective June 20, 2003, inserted "and to the department of finance and administration" near the end.

The 1986 amendment inserted "tax levy; limitation" in the catchline; substituted the language following "not to exceed" in the second sentence for "five mills per dollar of the assessed value of all real property within the district, except any levy necessary to provide a sinking fund for retirement bonds authorized by Section 13 of this act"; and inserted "by July 15 of each year" at the end of the last sentence.

Officials to agree to pro rata share of district budget where federal, Indian reservation and state lands included. — Federal, Indian reservation and state lands may be included in a watershed district only if the officials charged with administering such lands specifically agree to the inclusion of the lands in the district. Even if such agreement is obtained, there is yet another agreement that is a prerequisite to such inclusion; it would be necessary that the officials administering the lands in question also agree to put up a pro rata share of the district's budget, based on the value of the lands included in the district, because the assessment is to be uniform throughout the district. This amount may be difficult of computation, since in most counties property exempt from taxation is not carried on the tax rolls. The value of the real property as indicated on the tax rolls is a determining factor in computing the assessment. 1961 Op. Att'y Gen. No. 61-87.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 94 C.J.S. Waters § 321.