It shall be the duty of the county assessor of any county embracing the whole or a part of any irrigation district to assess and enter upon his tax roll each year the name of the owner and the description, and area of, each tract of land in said district in said county subject to taxation under this act [73-12-1 to 73-12-57 NMSA 1978], and to deliver a certified list thereof to the county commissioners of said county and to transmit a like certified list to the county commissioners of the county in which the office of said district is located; and upon receipt by such assessor of the notice from the county commissioners of the levies to be made as hereinafter provided, he shall extend the same upon his tax roll to be collected in the same manner as other taxes; provided, that in no case shall any land be taxed for any purpose under this act which from any natural cause cannot be irrigated by the irrigation system of said district, or is incapable of cultivation: provided further, that such exception from taxation shall not apply to any land until the same shall have been excluded for that purpose by order of the board of directors in a proper proceeding as provided by this act and after a certified copy of such order shall have been filed for record in the office of the county clerk of the county wherein such lands are situate.
History: Laws 1929, ch. 76, § 19; C.S. 1929, § 73-719; 1941 Comp., § 77-2419; 1953 Comp., § 75-25-19.
Cross references. — For property taxation, 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.
Structure New Mexico Statutes
Chapter 73 - Special Districts
Article 12 - Electrical Irrigation Districts
Section 73-12-1 - Majority of the resident freeholders may propose district.
Section 73-12-3 - Notice of hearing on petition to be published.
Section 73-12-4 - Petition hearing; objections; boundaries; election; appeals.
Section 73-12-5 - Notice of election; qualification of electors; election procedure.
Section 73-12-6 - Canvass of votes, by board of county commissioners.
Section 73-12-7 - Regular elections of district; oath of office and bond of directors.
Section 73-12-8 - Office of board; subsequent elections.
Section 73-12-9 - The election board; oath of judges; polls kept open.
Section 73-12-10 - Returns canvassed by board of directors.
Section 73-12-11 - Secretary to certify results of election to county clerk.
Section 73-12-16 - Sale of bonds; refunding bonds; use of bonds.
Section 73-12-19 - Duties of county assessor.
Section 73-12-20 - Board of county commissioners to fix rate per-acre levy.
Section 73-12-21 - Duties of county treasurer.
Section 73-12-22 - Revenue laws of state to govern; may refuse service to delinquents.
Section 73-12-23 - Construction and material contracts to be let to lowest bidder.
Section 73-12-26 - Right of eminent domain.
Section 73-12-27 - Compensation of board; members may not be interested in any contract.
Section 73-12-28 - Board of directors have no power to incur debt other than provided in this act.
Section 73-12-29 - Manner of distribution of power or water.
Section 73-12-30 - Prior water rights not affected.
Section 73-12-31 - Boundaries may be changed, but such change shall not affect obligations incurred.
Section 73-12-32 - Petition for inclusion of land.
Section 73-12-33 - Notice of application for inclusion of land to be published.
Section 73-12-34 - Hearing on petition for inclusion of land.
Section 73-12-35 - Terms on which lands may be included.
Section 73-12-37 - Board to transmit order and plat of new boundaries to county clerk.
Section 73-12-38 - Authority to sign petition of protest.
Section 73-12-39 - Board may redivide district for election purposes [after inclusion of land].
Section 73-12-40 - Land may be excluded from district.
Section 73-12-41 - Owner shall file petition for exclusion.
Section 73-12-42 - Publish notice of petition for exclusion.
Section 73-12-43 - Board shall consider petition for exclusion.
Section 73-12-44 - Board shall act on petition for exclusion.
Section 73-12-45 - Order making change and plat to be transmitted to county clerk.
Section 73-12-46 - Board may redivide district for election purposes [after exclusion of land].
Section 73-12-48 - District shall pay tax on gross revenue derived from sales of surplus power.
Section 73-12-49 - Petition for dissolution of district; election thereon.
Section 73-12-50 - Vote on dissolution to be canvassed.
Section 73-12-51 - Confirmation proceedings may be brought.
Section 73-12-52 - Petition to be filed in district court.
Section 73-12-53 - Court to fix time for hearing and publish notice thereof.
Section 73-12-54 - Provisions of Civil Code shall apply; effect of findings of court.
Section 73-12-55 - The court's findings of fact and conclusions of law; judgment res judicata.