It shall become the duty of the board of directors of any such district after deciding to take over the duties of levying, assessing and collecting of the taxes of such district to appoint an assessor-collector and treasurer of such district; provided, that one person may be appointed to all of such offices. The person or persons appointed to such offices shall hold the same at the pleasure of the board.
The assessor-collector shall qualify by making and entering into a good and sufficient bond signed by a surety company, authorized to do business in this state, such bond to be subject to the approval of the board of directors and of the district judge of the district in which the office of the irrigation district is located, the amount thereof to be fixed by such board of directors, but such bond shall be in a sum not less than the sum of twenty thousand ($20,000) dollars, conditioned for the faithful performance of his duties as assessor-collector, and for the paying over to the treasurer or to a legal depository all funds or sums of money and other things of value coming into his hands as such assessor-collector. The board of directors may require additional bond or additional security at any time the same be advisable in their judgment. Such assessor-collector shall receive in full compensation for his service such salary as shall be fixed by the board of directors not exceeding the rate of fifteen hundred ($1,500) dollars per annum.
One or more deputies may be appointed by the board of directors to assist the assessor-collector and treasurer, for such period of time as the board may direct, and when so appointed, such deputy shall perform such duties as the board of directors may order, and may be removed at any time, at the pleasure of the board of directors. Any such deputy shall give bond in such amount as the board of directors may require, which shall be conditioned as the bond of the assessor-collector is conditioned.
Such assessor-collector shall perform such other duties as the board of directors shall determine, and the board shall fix his additional compensation, if any, therefor.
History: Laws 1927, ch. 129, § 5; C.S. 1929, § 73-405; Laws 1933, ch. 23, § 1; 1941 Comp., § 77-2529; 1953 Comp., § 75-26-28.
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
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.