2020 New Mexico Statutes
Chapter 73 - Special Districts
Article 9 - Irrigation Districts
Section 73-9-26 - Tax levy.

It shall be the duty of the county commissioners of the county in which is located the office of any irrigation district, immediately upon receipt of the said certified list of the lands in said district subject to tax hereunder, and upon the receipt of the certificate of said board of directors certifying the total amount of money required to be raised for maintenance, operating and current expenses, as herein provided, to make an ad valorem levy thereupon, such as may be necessary to provide the amount of money required to pay the interest upon and principal of the bonds of said district as the same shall become due; also to fix the specific tax per acre necessary to provide the amount of money required for any other purpose as in this act provided, and which are to be raised by the levy of taxes upon the lands of said district; and to certify said respective levies to the county commissioners of each other county embracing any portion of said district. The rate of levy of ad valorem and specific tax necessary to raise the required amount of money for said district, shall be increased not less than fifteen nor more than twenty-five percent to cover delinquencies and such percentage shall be determined by the board of county commissioners and certified by it to the county assessor of any county embracing the whole or a part of any irrigation district. For the purposes of said district it shall be the duty of the county commissioners of each county in which any irrigation district is located in whole or in part, at the time of making levy for county purposes, to make a levy, as above provided, upon all the lands in said district within their respective counties, subject to taxation under this act, and to deliver a notice to the county assessor thereof.

History: Laws 1919, ch. 41, § 20; 1927, ch. 148, § 3; C.S. 1929, § 73-220; Laws 1934 (S.S.), ch. 8, § 10; 1941 Comp., § 77-2124; 1953 Comp., § 75-22-24.

Compiler's notes. — The term "this act" refers to Laws 1919, ch. 41, §§ 1 to 57, effective March 10, 1919, the provisions of which are compiled as 73-9-1 to 73-9 6, 73-9-10 to 73-9-19, 73-9-22, 73-9-24 and 73-9-26 to 73-9-62 NMSA 1978.

Cross references. — For special assessments to repay loans, see 73-13-6, 73-13-16 NMSA 1978.

Not void for lack of notice provision. — This section makes no provision for notice to landowners and hearing upon the enforcement and levy of assessments against the lands benefited to obtain funds for paying interest and retiring bonds; the legislature provides that such assessment be based upon a rate per acre basis, and it is purely a matter of mathematical calculation. No notice to landowners and hearing is necessary. It is not on that account repugnant to the Constitution. Davy v. McNeill, 1925-NMSC-040, 31 N.M. 7, 240 P. 482.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation §§ 70 to 72.

Taxation for building and maintenance of canals as within constitutional provisions prohibiting legislature from imposing taxes for county and corporate purposes, or providing that legislature may invest power to levy such taxes in local authorities, 46 A.L.R. 735, 106 A.L.R. 906.

94 C.J.S. Waters § 243.