2020 New Mexico Statutes
Chapter 73 - Special Districts
Article 20 - Soil and Water and Watershed Conservation Districts
Section 73-20-19 - Collection of assessments.

Universal Citation: NM Stat § 73-20-19 (2020)

A. The county treasurer shall collect the assessment due the district at the same time and in the same manner in which he collects the state and county ad valorem tax. The county treasurer shall retain a fee for collections of the assessment equal to four percent of the assessment collected or the actual cost, whichever is less.

B. Such assessments shall be subject to the same due and delinquency date, discounts, penalties and interest as are applied to the collection of ad valorem taxes.

History: 1953 Comp., § 45-5-36, enacted by Laws 1957, ch. 210, § 18.

ANNOTATIONS

Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 69.

94 C.J.S. Waters § 337.

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