The cost of said improvement shall be specially assessed against the lands within such improvement district in proportion to the benefits accruing therefrom and shall be levied and collected in the manner provided for the assessments of construction costs.
All provisions contained in this chapter and Chapter 20, Session Laws of 1919, for the assessment, equalization, levy and collection of assessments for irrigation district purposes shall be applicable to assessment for local improvement, except that no election shall be required to authorize said improvement or the expenditure therefor. Assessments, when collected by the district treasurer for the payment of the improvement of any local improvement district and for the maintenance thereof, shall constitute special funds to be called "construction fund of local improvement district no. . . . ." and "operation and maintenance fund of local improvement district no. . . . ."
History: Laws 1921, ch. 39, § 20; C.S. 1929, § 73-174; Laws 1931, ch. 80, § 2; 1941 Comp., § 77-2316; 1953 Comp., § 75-24-16.
Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes. — The term "this chapter" referred to Laws 1921, ch. 39, which amended various provisions of Laws 1919, ch. 20 and enacted new provisions. The new provisions and the provisions amended by Laws 1921, ch. 39, were compiled as 73-10-6, 73-10-16, 73-10-23, 73-10-45, 73-11-3, 73-11-5, 73-11-13 to 73-11-17, 73-11-19 to 73-11-27, 73-11-29 to 73-11-31, 73-11-34, 73-11-35, 73-11-49 to 73-11-51, 73-11-54 NMSA 1978. See also 73-11-54 NMSA 1978 and notes thereto.
Cross references. — For assessments, see 73-11-29 to 73-11-48 NMSA 1978.
For definitions of "irrigation district" and "board of directors," see 73-11-54 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 70.
94 C.J.S. Waters § 334.
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.]