Go to Previous Versions of this Section
  1. 2023 N.M. Stat. (here)
  2. 2021 N.M. Stat.
  3. 2020 N.M. Stat.
  4. View All Versions

2023 New Mexico Statutes
Chapter 73 - Special Districts
Article 21 - Water and Sanitation Districts
Section 73-21-17 - Taxes.

Universal Citation:
NM Stat § 73-21-17 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
Previous Next

In addition to the other means of providing revenue for such districts as herein provided, the board shall have power and authority to levy and collect ad valorem taxes on and against all taxable property within the district.

History: 1941 Comp., § 77-3415, enacted by Laws 1943, ch. 80, § 15; 1953 Comp., § 75-18-15.

ANNOTATIONS

District performs general governmental function. — As this section gives a water and sewer district the authority to impose ad valorem taxes, such district performs a general governmental function involving the administration of sanitation and health services and is not of special proprietary interest. In re Lower Valley Water & Sanitation Dist., 1981-NMSC-088, 96 N.M. 532, 632 P.2d 1170.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 78 Am. Jur. 2d Waterworks and Water Companies § 4.

94 C.J.S. Waters § 243.

Previous Next
Disclaimer: These codes may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.