It shall be the duty of the county assessor of any county embracing the whole or a part of any drainage district, to assess and enter upon his tax roll each year, the names of the owners, together with a description showing the area of each tract of land in any such district of his county, subject to taxation under this act [73-8-1 to 73-8-60 NMSA 1978]. Each such assessor shall deliver to the board of county commissioners of his county a certified list of all such entries containing the information aforesaid, and the assessor of any county in which shall be situated lands within the district other than the county wherein is located the office of the district, shall transmit to the county commissioners of the county wherein the office of such district is located a duplicate certified list of the aforesaid lands within his county. Upon receipt by each such assessor of notice from the county commissioners of the levies required to be made by the provisions of this act, he shall extend such levies upon his tax roll, to be collected in the same manner as other taxes.
History: Laws 1917, ch. 22, § 27; C.S. 1929, § 40-227; 1941 Comp., § 77-2027; 1953 Comp., § 75-21-27.
Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes. — The words "this act" refers to Laws 1917, ch. 22, §§ 1 to 60, now compiled as 73-8-1 to 73-8-60 NMSA 1978.
Structure New Mexico Statutes
Chapter 73 - Special Districts
Article 8 - Drainage Districts Within Federal Reclamation Projects
Section 73-8-1 - [Organization of districts.]
Section 73-8-2 - [Petition; filing; contents; publication of notice.]
Section 73-8-3 - [Publications; language; time and manner.]
Section 73-8-4 - [Hearings; boundaries; election divisions; mandamus.]
Section 73-8-5 - [District officers.]
Section 73-8-6 - [Number of directors and election divisions.]
Section 73-8-7 - [Notice of election; publication.]
Section 73-8-8 - [Conduct of elections.]
Section 73-8-9 - [Majority and plurality.]
Section 73-8-10 - [Providing ballots.]
Section 73-8-11 - ["Resident freeholder" defined.]
Section 73-8-12 - [Canvass of votes of first election; order.]
Section 73-8-13 - [Biennial election date.]
Section 73-8-14 - [Official oaths.]
Section 73-8-15 - [Directors' offices; conduct of elections after organization.]
Section 73-8-17 - [Canvass of returns after organization.]
Section 73-8-21 - [Title and management of property.]
Section 73-8-22 - [Powers of board; judicial notice of district organization.]
Section 73-8-23 - [Elections on bond issues and federal contracts; conduct; terms of bonds.]
Section 73-8-24 - [Assessments for bond interest and installments.]
Section 73-8-26 - [Certification of amounts to be assessed.]
Section 73-8-27 - [Duties of county assessor relating to district.]
Section 73-8-30 - [Application of general revenue laws.]
Section 73-8-31 - [Warrants; restrictions on issuance and payment; register.]
Section 73-8-32 - [Expense levy; power of constructing system; rights-of-way; state land.]
Section 73-8-33 - [Compensation and expenses of directors and president; offenses; penalty.]
Section 73-8-34 - [Incurrence of unauthorized debt prohibited.]
Section 73-8-35 - [Changing boundaries; effect.]
Section 73-8-36 - [Petition for inclusion of adjacent land; acknowledgment.]
Section 73-8-37 - [Notice of hearing on petition to include lands; contents; expenses.]
Section 73-8-38 - [Hearing; procedure; effect.]
Section 73-8-39 - [Requiring payment of pro rata share of prior costs.]
Section 73-8-40 - [Rejection or acceptance of petition to include lands; orders.]
Section 73-8-41 - [Filing certified copy of order including land, with map; effect.]
Section 73-8-42 - [Recording petition in minutes of board; evidential value.]
Section 73-8-43 - Powers of fiduciaries.
Section 73-8-44 - [Revising election divisions and precincts after including more land.]
Section 73-8-45 - [Excluding land.]
Section 73-8-46 - [Petition for exclusion of land after organization.]
Section 73-8-47 - [Publication of notice of hearing on exclusion of land; contents; expenses.]
Section 73-8-48 - [Hearing on petition for exclusion of land.]
Section 73-8-49 - [Order for denial or approval of exclusion of land.]
Section 73-8-50 - [Filing order of exclusion and new plat; effect.]
Section 73-8-51 - [Revising election divisions and precincts after exclusion of land.]
Section 73-8-52 - [Dissolution of district; petition; election; restrictions.]
Section 73-8-53 - [Canvass of vote; declaration of dissolution; filing.]
Section 73-8-54 - [Special actions for validation of proceedings of board.]
Section 73-8-55 - [Petition for validation of board proceedings; contents.]
Section 73-8-56 - [Hearing on petition for validation of board proceedings.]
Section 73-8-57 - [Demurrers and answers to petition for validation of board proceedings.]
Section 73-8-58 - [Consideration and judgment on petition to validate board proceedings.]