Whenever any lands within and forming part of any irrigation district organized under or governed by Chapter 41 of the Session Laws of 1919, and Chapter 20 of the Session Laws of 1919, have been heretofore or may be hereafter sold for delinquent taxes, such district may become the purchaser thereof or of the duplicate tax sale certificate therefor; provided, the rights and privileges by this act [73-13-19 to 73-13-23 NMSA 1978] conferred upon irrigation districts shall be cumulative, and this act shall not be construed to repeal Section 14 [73-11-35 NMSA 1978], Chapter 39 of the Sessions Laws of 1921.
History: Laws 1923, ch. 107, § 1; C.S. 1929, § 73-301; 1941 Comp., § 77-2520; 1953 Comp., § 75-26-19.
Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes. — For Laws 1919, ch. 41, see compiler's notes to 73-9-1 NMSA 1978.
For Laws 1919, ch. 20, see compiler's notes to 73-11-1 NMSA 1978
Cross references. — For tax sale purchases by districts cooperating with federal reclamation laws, see 73-11-35, 73-11-42, 73-11-45 NMSA 1978.
For tax sale procedure generally, see 7-38-65 NMSA 1978 et seq.
Delinquency of district assessment cause for sale at which district may purchase. — Property within an irrigation district may be sold for delinquency of the irrigation district's assessments even though state and other taxes have been paid and the irrigation district may buy the property which is thus sold. 1944 Op. Att'y Gen. No. 44-4484.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 72.
94 C.J.S. Waters § 337.
Structure New Mexico Statutes
Chapter 73 - Special Districts
Article 13 - General Provisions Relating to Irrigation Districts
Section 73-13-1 - [Office of district.]
Section 73-13-2 - [Location determined by board of directors.]
Section 73-13-3 - [Power to deal in lands and water rights.]
Section 73-13-4 - Transfer water from one tract to another tract owned by district.
Section 73-13-5 - [State engineer notified of transfer.]
Section 73-13-6 - [Assessments on transfer of water rights.]
Section 73-13-7 - [Bondholders may be authorized to appoint director.]
Section 73-13-8 - Borrowing money; limitations.
Section 73-13-9 - [Security for loan; repayment; special assessments.]
Section 73-13-10 - [Execution and acknowledgment of security for loan.]
Section 73-13-11 - Limitation on term of loan; interest; renewal of loan.
Section 73-13-12 - [Advertisement or notice of sale unnecessary; private sale.]
Section 73-13-13 - [Total of loans not to exceed maximum.]
Section 73-13-14 - [Debt constitutes lien on district.]
Section 73-13-15 - [Use of borrowed money.]
Section 73-13-16 - [Special assessment entered by county assessor; lien; collection.]
Section 73-13-17 - [Purpose of act.]
Section 73-13-18 - [Construction of act.]
Section 73-13-19 - [Delinquent tax sales; purchase by district.]
Section 73-13-20 - [Expiration of redemption period; tax deed to district; prior liens.]
Section 73-13-22 - [Authority to purchase; expenses of purchase.]
Section 73-13-23 - When county be reinvested with title.
Section 73-13-24 - [Assessment, levy and collection of taxes by district.]
Section 73-13-25 - [Definitions.]
Section 73-13-26 - [Notice of intention to take over taxation duties.]
Section 73-13-27 - [Meeting for determination of tax rate.]
Section 73-13-29 - [Collections for United States; additional bond of treasurer.]
Section 73-13-30 - [Treasurer; bond; salary.]
Section 73-13-31 - [Assessment roll.]
Section 73-13-32 - [Collection of taxes.]
Section 73-13-34 - [Powers of district treasurer; delinquent taxes.]
Section 73-13-35 - [Accounts kept by treasurer; payments; monthly report; depositories.]
Section 73-13-36 - [County treasurer to turn over funds to district treasurer upon appointment.]
Section 73-13-37 - [Criminal liability of assessor-collector and treasurer.]
Section 73-13-38 - [Insolvency of municipal irrigation districts; appointment of receiver.]
Section 73-13-39 - [Powers of receiver of municipal district.]
Section 73-13-40 - [Powers of receivers of irrigation districts; limitation on power.]
Section 73-13-41 - [Powers upon order of court; effect of action.]
Section 73-13-42 - [Additional powers.]
Section 73-13-43 - [Validating law; definitions.]
Section 73-13-44 - [Establishment and proceedings of districts validated.]
Section 73-13-45 - [Elections and appointments of officers and employees validated.]
Section 73-13-46 - [Unissued bonds; elections validated.]
Section 73-13-47 - Irrigation districts; regulations; recreational use of reservoirs.