New Mexico Statutes
Article 13 - General Provisions Relating to Irrigation Districts
Section 73-13-26 - [Notice of intention to take over taxation duties.]

In the event any board of directors of any such irrigation district shall, as provided in the first section [73-13-24 NMSA 1978] hereof, decide to take over the levying, assessment and collection of taxes of its district, it shall notify the boards of county commissioners of the counties in which such district lies of its intention, by serving on the chairman or chairmen thereof a copy of its resolution on or before the last day of February of the year for which it intends to take over such duties.
History: Laws 1927, ch. 129, § 3; C.S. 1929, § 73-403; 1941 Comp., § 77-2527; 1953 Comp., § 75-26-26.
Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes. — For application of section, see compiler's notes to 73-13-24 NMSA 1978.

Structure New Mexico Statutes

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 73-13-21 - [Sale of land or water rights acquired through tax sale; discharge of lien; recording.]

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 73-13-28 - [Assessor-collector and treasurer; appointment; bond of assessor-collector; salary; deputies.]

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 73-13-33 - [Date for payment of taxes; delinquency; interest; penalties and costs; districts cooperating with reclamation laws.]

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.