For the purpose of defraying the expenses of the organization of the district, and the care, operation, management, repair and improvement of all canals, ditches, reservoirs and works, including salaries of officers and employees, or for payment of charges to the United States for the temporary rental of water, the board may either fix rates of tolls and charges and collect the same of all persons using said canal and water for irrigation, or other purposes, and in addition thereto may provide, in whole or in part, for the payment of such expenditures by levy of assessments therefor, as heretofore provided, or by both tolls and assessments; provided, that if any contract be made with the United States the charge for operation and maintenance of the district and for temporary rental of water may be fixed in accordance with the federal laws, notices, rules and regulations and the contract with the district.
History: Laws 1919, ch. 20, § 28; C.S. 1929, § 73-129; 1941 Comp., § 77-2328; 1953 Comp., § 75-24-28.
Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Powers of board broadly construed. — In construing this section in view of the large discretionary powers conferred upon the board and without which the corporation could not successfully operate, we are not bound to that strictness which applies when determining the powers of municipal corporations. Stahmann v. Elephant Butte Irrigation Dist., 1956-NMSC-033, 61 N.M. 68, 294 P.2d 636.
As to fiscal policy. — In view of the broad powers conferred on the board in handling the fiscal policy of the district, the district court is without authority to grant refunds for allegedly unlawful assessments. Stahmann v. Elephant Butte Irrigation Dist., 1956-NMSC-033, 61 N.M. 68, 294 P.2d 636.
Declaration of reasons for levy not required. — It is not essential to validity of assessments levied for excess waters used that any specific reason therefor, such as cost of furnishing same, benefits conferred or conservation of water, be declared the purpose of the levy. Stahmann v. Elephant Butte Irrigation Dist., 1956-NMSC-033, 61 N.M. 68, 294 P.2d 636.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation §§ 70 to 72.
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.]