The revenue laws of this state for the assessment, levying and collection of taxes on real estate for county purposes, except as herein modified, shall be applicable for the purposes, of this act [73-12-1 to 73-12-57 NMSA 1978], including the enforcement of penalties and forfeitures for delinquent taxes. All interest that may be collected on delinquent taxes levied and assessed for district purposes under the provisions of Chapter 41, Laws of 1919, and all interest from that source in hands of county treasurers shall be credited to the several district funds in proportion to the amounts thereof as certified by the board of directors of such district.
In addition to such penalties and forfeitures the board of directors of each district is hereby authorized to refuse during any current year, to deliver water from the canals and reservoirs of the district, or purchased from any other district, person or corporation, to any land for irrigation thereof or domestic use thereon, so long as any taxes assessed and levied for district purposes against such land, or any interest, cost or penalties accrued thereon, are due, delinquent and unpaid.
In case the lists or certificates in this act required to be made as the basis for the tax levy for district purposes shall not be made within the time in this act prescribed, or in case such levy is not made or certified by the board of county commissioners before the tax roll is made up for any year, such lists and certificates shall nevertheless be made and such levy made and extended on the tax roll with the same effect as if made within the time prescribed by law. It shall be the duty of the board of directors to purchase in the name of such district any property which may be sold for delinquent taxes under this act, and said board is authorized to take title to such land in the name of the district, and to sell and convey the same when it has acquired title thereto, at a price not less than the taxes, penalty and interest accrued thereon.
History: Laws 1929, ch. 76, § 22; C.S. 1929, § 73-722; 1941 Comp., § 77-2422; 1953 Comp., § 75-25-22.
Compiler's notes. — For the provisions of Laws 1919, ch. 41, see 73-9-1 to 73-9-6, 73-9-8, 73-9-10 to 73-9-19, 73-9-22, 73-9-24, 73-9-26 to 73-9-62 NMSA 1978.
Cross references. — For collection of real estate taxes, 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.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 72.
94 C.J.S. Waters § 332.
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.