New Mexico Statutes
Article 1 - Artesian Conservancy Districts
Section 73-1-22 - Assessment and collection; levy to be property lien; time of payment.

The levies herein provided for shall be made by resolution of the board of directors, and the amount thereof, together with the tax roll showing the property which the assessment and levy is to be made against, shall be certified by July 15 of each year to the board of county commissioners of the county or counties in which the district is situated and included in the next annual levy for state and county purposes. The amount shall be extended on the tax schedules for property taxation purposes and be collected for the use of such district in the same manner as are taxes for county purposes, and the revenue laws of the state, for the levy and collection of taxes for county purposes, except as herein modified, shall be applicable for the levy and collection of the amount certified by the board of such district, including the penalties and enforcement thereof, and forfeiture for delinquent taxes. Taxes levied against the property in the district, as herein provided, shall be a lien upon the same from the time of such levy, subject only to levies made for state and county purposes. All collections made by the county treasurers pursuant to such levies shall be paid to the treasurer of the district on or before the tenth day of the next succeeding calendar month, and a list of the payers, the amount paid by each and the property covered thereby shall accompany such remittance. Such statement of the list of the payers shall be made upon forms furnished to the treasurer by the directors of the district.
History: Laws 1931, ch. 97, § 20; 1941 Comp., § 77-1320; 1953 Comp., § 75-13-20; Laws 1986, ch. 32, § 36.
Cross references. — For laws regarding imposition, administration and enforcement of taxes, see 7-37-1 to 7-37-7 and 7-38-1 to 7-38-93 NMSA 1978.
The 1986 amendment added the section heading, inserted "by July 15 of each year" in the first sentence, substituted "tax schedules for property taxation purposes" for "tax rolls" in the second sentence and made minor stylistic changes.
Extent of tax exemption. — Exemption from taxation is not applicable to an earthen dam for an irrigation system owned by a nonprofit corporation engaged in distributing water to its various shareholders. Storrie Project Water Users Ass'n v. Gonzales, 1949-NMSC-052, 53 N.M. 421, 209 P.2d 530.
Lands leased from state not taxable. — Water rights on lands leased from state or United States are not subject to conservancy district tax; that assessment is levied against the land rather than the particular water right. 1958 Op. Att'y Gen. No. 58-26.

Structure New Mexico Statutes