New Mexico Statutes
Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers
Section 73-11-48 - Suit for collection of assessments and charges.

A. The board of directors of any irrigation district formed for the purpose of cooperating with the United States government under the federal reclamation laws and other federal laws may bring suit at law for the receovery [recovery] of assessments, tolls and charges which may be due from any person or corporation, or upon any property. If the assessments be a lien upon any real estate, the fact shall be stated in the complaint, together with a description of said real estate. The judgment in such case, if in favor of the district, shall, in addition to other ordinary requisites, contain a description of the real estate, if any, upon which such assessments, tolls and charges are a lien, and shall itself be a lien thereon, and shall contain an order for the sale thereof. The order of sale shall likewise contain a description of such real estate and shall be directed to the sheriff of the county in which such real estate is situated.
B. In lieu of bringing suit for collection of assessment and charges, the board of directors of any irrigation district may elect to declare forfeited the water rights on any land less than two acres within the district for which assessments and charges are delinquent and on which irrigation district water has not been used for a period of three years.
C. When charges or assessments are delinquent for a period in excess of three years and if the board of directors determines to declare forfeited the water rights on the lands within the district for which the charges are delinquent, a notice shall be first given to the owner and [sic] at the address shown by the records of the district, and which notice shall be sent by registered and certified mail and allow the owner thirty days from the date that such notice is received within which time to correct such delinquency by paying the assessments and charges, with accrued interest, and such notice shall further provide that the landowner, within said thirty-day period, may, instead of making payment of the assessments and charges, file a written notice of protest with the board of directors stating why such assessment and charges are not owed. Unless payment is so made or the notice of protest so filed within said period of time, then the board of directors may declare the water rights on such land forfeited. In the event that a protest is filed within said period of time, a hearing shall be held before the board of directors and if such protest is thereafter denied, then the delinquent assessment and charges shall be forthwith paid or the water rights forfeited.
D. Any forfeited water rights will be subject to further appropriation for use on other lands within the district in accordance with rules adopted by the board of directors.
History: Laws 1937, ch. 97, § 1; 1941 Comp., § 77-2347; 1953 Comp., § 75-24-47; Laws 1981, ch. 334, § 1.
Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Cross references. — For execution of judgments, see 39-4-1 NMSA 1978 et seq.
The 1981 amendment, effective March 21, 1981, added the section heading, designated the formerly undesignated language as Subsection A, deleted "That" at the beginning and substituted "may bring suit at law for the recovery" for "be and hereby is authorized to bring suit at law for the recovery" in the first sentence in Subsection A and added Subsections B to D.

Structure New Mexico Statutes

New Mexico Statutes

Chapter 73 - Special Districts

Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers

Section 73-11-1 - Special election for bond issue or contract; notice; ballots; bond terms and form; record of bonds; priority of issues.

Section 73-11-2 - [Sale of bonds; notice; bids; rejection of bids; use of bonds.]

Section 73-11-3 - [Special election to authorize sale of bonds at less than ninety-five percent par value.]

Section 73-11-4 - [Payment of bonds and debt due United States; taxation.]

Section 73-11-5 - [Payment of bonds; interest after default; excess money in bond fund; redemption of bonds; investment of funds.]

Section 73-11-6 - [Proceedings to determine validity; bond issue or contract with United States; ascertainment of benefits and damages; inclusion or exclusion of land.]

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 73-11-10 - [Hearing on validation; scope of proceeding; irregularities disregarded; costs; judgment.]

Section 73-11-11 - [Modification of time and method of payments due United States; modification of assessments.]

Section 73-11-12 - [Determination of benefits and damages; assessments; assessment for drainage costs.]

Section 73-11-13 - [Local improvements; petition; bond for costs of investigation; dismissal of petition.]

Section 73-11-14 - [Approval of petition for improvement; notice of hearing; publication; determination.]

Section 73-11-15 - [Local improvement district; establishment; cost of improvement; certificates of indebtedness; inclusion of additional land.]

Section 73-11-16 - Special assessment of improvement district.

Section 73-11-17 - [Insufficiency of funds from local improvement district; liability of district at large.]

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 73-11-25 - [Security for payment of bonds; earnings of plant insufficient; assessment upon lands.]

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 73-11-29 - Application for water; budget meeting of directors; notice of meeting; tax assessments and water charges; exemptions from tax; appeal; succession to rights of water users' association.

Section 73-11-30 - [Charges for water; payment in advance; unpaid charges become part of assessment; assessment of omitted property.]

Section 73-11-31 - [Duties of county assessor; assessment list furnished county commissioners.]

Section 73-11-32 - [Levy of taxes; duty of county commissioners when district in more than one county.]

Section 73-11-33 - [County treasurers ex-officio district treasurers; duties; funds; report to board of directors; clerical assistance.]

Section 73-11-34 - [Errors or irregularities in tax; validity of assessment and levy; sale for taxes; validity.]

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 73-11-41 - [Failure of assessor-collector to publish delinquency list in time; later publication.]

Section 73-11-42 - [Delinquent tax sale by assessor-collector; disposition of surplus; sales to district.]

Section 73-11-43 - [Failure to pay bid to assessor-collector; resale; certificate of sale; recording; redemption; occupancy during redemption period.]

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.]