If any district shall contract with the United States for the construction of drainage works, it shall be within the powers and the duties of the board of directors on or before September 1 next preceding the initial payment for such works under contract with the United States to fix and determine the rate or percentage of the benefits from the proposed works for all real property within the district to be affected by said works, subject to judicial confirmation as provided by Section 53 [73-11-6 NMSA 1978] of this act. The board shall also assess the damages inflicted upon any real property by the works of the district and such amount shall be deducted from the assessments payable by each owner of lands damaged until compensation for the damages shall have been fully made. If the damage shall be found to exceed the benefits as regards any parcel of real property or any easement, a cash award of the difference shall be made. The said rate of benefits shall be subsequently used as the basis for the annual assessment, but such rate may be changed from time to time by the board of directors as new or changing conditions may, in their judgment, require, subject to judicial confirmation as aforesaid. Irrigation districts, as regards drainage costs, may assess realty within the district boundaries owned by all such classes of persons and corporations, to the same extent as now permitted by the laws of this state to drainage districts.
History: Laws 1919, ch. 20, § 20; C.S. 1929, § 73-121; 1941 Comp., § 77-2312; 1953 Comp., § 75-24-12.
Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Cross references. — For drainage district assessment, see 73-7-1 and 73-8-25 NMSA 1978 et seq.
For the duties of the county assessor, see 73-11-31 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation §§ 70 to 72.
94 C.J.S. Waters § 332.
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.]