The county treasurer of the county in which is located the office of any irrigation district, shall be and is hereby constituted ex-officio district treasurer of said district, and said county treasurer shall be liable upon his official bond and to indictment and criminal prosecution, for malfeasance, misfeasance or failure to perform any duty herein prescribed as county treasurer or district treasurer, as is provided by law in other cases as county treasurer. Said treasurer shall receive and receipt for all moneys belonging to said district. It shall be the duty of the county treasurer in each county in which any irrigation district is located, in whole or in part, to collect and receipt for all taxes levied as herein provided, in the same manner and at the same time as is required in the receipt for and collection of taxes upon real estate for county purposes; provided, that such county treasurer shall receive in payment of the district bond fund taxes above mentioned for the year in which said taxes were levied, interest coupons or bonds issued by said irrigation districts maturing within said year, the same as so much lawful money of the United States, if such interest coupons do not exceed the amount of district bond fund taxes which the person tendering the same owes. The county treasurer of each county comprising a portion only of any irrigation district, excepting the county treasurer of the county in which the office of said district is located, on the first Monday of every month, shall remit to the district treasurer aforesaid all moneys, bonds and coupons theretofore collected or received by him on account of said district. Every county treasurer shall keep a bond fund account and a general fund account. The bond fund shall consist of all moneys received on account of interest and principal of the bonds issued by said district, said accounts for interest and principal each to be kept separate. The general fund shall consist of all moneys received. The district treasurer aforesaid shall pay out of said bond fund, when due, the interest and principal of the bonds of said district, at the time and at the place specified in said bonds, and shall pay out of said general fund only upon warrants signed by the president and countersigned by the secretary of said district, as herein provided. The district treasurer, on the fifteenth day of each month shall report to the board of directors of said district the amount of money in his hands to the credit of the respective funds above provided. All such district taxes collected and paid to the county treasurers as aforesaid shall be received by said treasurers in their official capacity and they shall be responsible for the safekeeping, disbursement and payment thereof the same as for other moneys collected by them as such treasurers; provided, said county treasurer shall not receive any commission for the collection of said district taxes or any extra compensation for acting as such district treasurer other than the regular salary as such county treasurer but the district may pay to such treasurer for clerical assistance a sum not to exceed twenty dollars ($20.00) per month for each five thousand acres or major fraction thereof in such district.
History: Laws 1929, ch. 76, § 21; C.S. 1929, § 73-721; 1941 Comp., § 77-2421; 1953 Comp., § 75-25-21.
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.