Upon the hearing of such special proceedings the court shall find and determine whether the notice of the filing of the petition has been duly given and published for the time and in the manner in this act prescribed, and shall have power and jurisdiction to examine and determine the legality and validity of, and approve and confirm, each and all of the proceedings for the organization of said district under the provisions of said act, from and including the petition for the organization of the district, and all other proceedings which may affect the legality or validity of said bonds, and the order of the sale and the sale thereof, and all the proceedings, if any, as the case may be, for the authorization of contract with the United States and the validity of the determination of the rate of drainage benefits and award of damages, which shall have been made pursuant to contract with the United States. The court, in inquiring into the regularity, legality or correctness of said proceedings, must disregard any error, irregularity or omission which does not affect the substantial rights of the parties to said special proceedings; and the court may by decree approve and confirm such proceedings in part, and disapprove and declare illegal or invalid other or subsequent parts of the proceedings. The cost of the special proceedings may be allowed and apportioned between the parties, in the discretion of the court. The judgment when finally made and entered, shall be res judicata in all cases arising in connection with the organization of the district, and the collection of taxes for payment of the principal and interest of bonds or for payment of monies required by contract with the United States and in connection with the award of damages. Provided, however, that a reopening of the judgment upon the rate of drainage benefits may be had at the petition of the board of directors, upon sufficient cause shown.
History: Laws 1919, ch. 20, § 57; C.S. 1929, § 73-158; 1941 Comp., § 77-2310; 1953 Comp., § 75-24-10.
Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes. — For the meaning of the term "this act", see compiler's notes to 73-11-1 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 59.
94 C.J.S. Waters § 323.
Structure New Mexico Statutes
Chapter 73 - Special Districts
Section 73-11-2 - [Sale of bonds; notice; bids; rejection of bids; use of bonds.]
Section 73-11-4 - [Payment of bonds and debt due United States; taxation.]
Section 73-11-7 - [Petition to determine validity of proceedings; contents.]
Section 73-11-8 - [Time of hearing; notice; publication; contents.]
Section 73-11-9 - [Procedure; pleading; appeals.]
Section 73-11-16 - Special assessment of improvement district.
Section 73-11-18 - [Lands contiguous to municipality; exception from improvement district.]
Section 73-11-19 - [Bonds for redemption of certificates of indebtedness; priority of liens.]
Section 73-11-20 - [Contract with United States for local improvement work.]
Section 73-11-21 - [Electric power plants; acquisition, construction and operation.]
Section 73-11-22 - [Bonds for electric power plants.]
Section 73-11-23 - [Election for issuance of bonds; notice; ballots; sale of bonds.]
Section 73-11-24 - [Term of bonds; interest; redemption; earnings of power plant; sinking fund.]
Section 73-11-26 - [Proceeding to determine validity of power plant bonds; decision res judicata.]
Section 73-11-27 - Borrowing money; limitation on indebtedness.
Section 73-11-28 - [Expenses of district; charge for water; levy of assessments.]
Section 73-11-31 - [Duties of county assessor; assessment list furnished county commissioners.]
Section 73-11-35 - [Bids by district at tax sale; district to pay cash.]
Section 73-11-36 - [General tax laws applicable.]
Section 73-11-37 - [Date for payment of taxes.]
Section 73-11-38 - [Delinquent taxes; interest.]
Section 73-11-39 - [Delinquent assessments; interest.]
Section 73-11-40 - [Delinquent tax list in district with assessor-collector; publication.]
Section 73-11-44 - [Tax deed issued by assessor-collector; form; effect.]
Section 73-11-45 - [Sale of tax sale certificate held by district; duty of assessor-collector.]
Section 73-11-46 - [Assessment in name of purchaser; assignment of certificate.]
Section 73-11-47 - [Property of unknown owners; tax sales by district.]
Section 73-11-48 - Suit for collection of assessments and charges.
Section 73-11-49 - [Payment of claims; warrants; register of warrants.]
Section 73-11-50 - Financial statement of directors.
Section 73-11-51 - [Violation of duty; liability on bond; removal from office.]
Section 73-11-52 - ["District" defined; law of 1919.]
Section 73-11-53 - [Construction of law of 1919.]
Section 73-11-54 - [Definitions and construction; law of 1921.]
Section 73-11-55 - [Unpaid per-acre construction charges to remain as lien.]