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2021 New Mexico Statutes
Chapter 73 - Special Districts
Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers
Section 73-11-37 - [Date for payment of taxes.]

Universal Citation: NM Stat § 73-11-37 (2021)
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That the taxes, levies and assessments of any irrigation district, cooperating with the United States under the federal reclamation law, and other federal laws, shall be due and payable as follows: first half December 1st of each year and the second half on June 1st of each year.

History: Laws 1931, ch. 91, § 1; 1941 Comp., § 77-2337; 1953 Comp., § 75-24-37.

ANNOTATIONS

Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.

Compiler's notes. — There is a conflict between this section and 73-13-33 NMSA 1978, which set January 1 and July 1 as due dates for taxes of irrigation districts cooperating with the United States under federal reclamation laws, which districts collect their own taxes under 73-13-24 to 73-13-37 NMSA 1978.

Cross references. — For federal reclamation laws, see 43 U.S.C. § 371 et seq.

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