A. The county treasurer shall collect the assessment due the district at the same time and in the same manner in which he collects the state and county ad valorem tax. The county treasurer shall retain a fee for collections of the assessment equal to four percent of the assessment collected or the actual cost, whichever is less.
B. Such assessments shall be subject to the same due and delinquency date, discounts, penalties and interest as are applied to the collection of ad valorem taxes.
History: 1953 Comp., § 45-5-36, enacted by Laws 1957, ch. 210, § 18.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 69.
94 C.J.S. Waters § 337.
Structure New Mexico Statutes
Chapter 73 - Special Districts
Article 20 - Soil and Water and Watershed Conservation Districts
Section 73-20-1 - Short title.
Section 73-20-2 - Definitions.
Section 73-20-3 - Purpose of act.
Section 73-20-4 - Watershed districts; formation.
Section 73-20-7 - Presentation of petitions.
Section 73-20-8 - Hearing; notice.
Section 73-20-11 - Votes; results.
Section 73-20-11 - Votes; results. (Effective July 1, 2022.)
Section 73-20-12 - Directors; election.
Section 73-20-15 - Loans; repayments.
Section 73-20-16 - Per diem and mileage.
Section 73-20-17 - Budgets; tax levy; limitation.
Section 73-20-18 - Assessment lists.
Section 73-20-19 - Collection of assessments.
Section 73-20-20 - Expenditures.
Section 73-20-21 - Addition of land.
Section 73-20-22 - Detaching land.
Section 73-20-23 - Discontinuance of districts.
Section 73-20-23 - Discontinuance of districts. (Effective July 1, 2022.)
Section 73-20-24 - Supervision by courts.
Section 73-20-25 - Short title.
Section 73-20-26 - Legislative determination; purpose of act.
Section 73-20-27 - Definitions.
Section 73-20-28 - Soil and water conservation commission members.
Section 73-20-29 - Selection of commission chairman; quorum; compensation; function.
Section 73-20-31 - Powers and duties of department and commission.
Section 73-20-32 - Additional duties of department.
Section 73-20-33 - Soil and water conservation districts; creation.
Section 73-20-34 - Soil and water conservation districts; creation; referendum.
Section 73-20-35 - Soil and water conservation districts; organization.
Section 73-20-36 - Soil and water conservation districts; modification of existing districts.
Section 73-20-37 - District supervisors; election and appointment; new districts.
Section 73-20-38 - District supervisors; election and appointment; organized districts.
Section 73-20-39 - Election of supervisors; district zones.
Section 73-20-40 - Selection of supervisor chairman; quorum; compensation.
Section 73-20-41 - Powers and duties of supervisors.
Section 73-20-42 - Removal of supervisors.
Section 73-20-43 - Perpetuation of districts; continuity of commission and supervisors.
Section 73-20-44 - Districts; description; general powers of districts.
Section 73-20-45 - Specific powers of districts.
Section 73-20-46 - District assessments.
Section 73-20-46.1 - Assessments; limitations.
Section 73-20-47 - Cooperation between districts.