Said bonds and interest thereon, and all payments due or to become due the ensuing year to the United States under any contract between the district and the United States, accompanying which bonds of the district have not been deposited with the United States shall be paid, by revenue derived from an annual assessment upon the real property of the district, and the real property of the district shall be made and remain liable to be assessed for such payments as herein provided. Public lands of the United States within any district shall be subject to taxation for all purposes of this chapter to the extent provided by the act of congress approved August 11, 1916, upon full compliance therewith by the district.
History: Laws 1919, ch. 20, § 19; C.S. 1929, § 73-120; 1941 Comp., § 77-2304; 1953 Comp., § 75-24-4.
Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes. — The term "this chapter" refers to Laws 1919, ch. 20. For the compilation of that act, see compiler's notes to 73-11-1 NMSA 1978.
Cross references. — For property tax, see 7-35-1 to 7-35-10, 7-36-1 to 7-36-33, 7-37-1 to 7-37-8, 7-38-1 to 7-38-93 NMSA 1978.
For the Act of Congress of August 11, 1916, see 43 U.S.C. §§ 621 to 630.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 67.
94 C.J.S. Waters § 337.
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.]