NM Stat § 73-16-16 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 16 - Conservancy Districts; Financial Administration|Section 73-16-16 - Lien of assessments.

A. All assessments provided for in this act, together with all interest thereon and all penalties for default in payment of the same, and all costs in collecting the same, shall, from the date of filing, in the county or counties where lands affected thereby are situated, to wit: (1) the certificate of preliminary fund assessment with the county commissioners; (2) the construction fund assessment record with the assessor; and (3) the maintenance fund assessment record with the assessor, constitute a perpetual lien in amount not in excess of the benefits severally appraised, upon all the lands and other property against which such assessments shall be levied, as provided in this act, to which only the lien for general or special state, county, city, town, village or school taxes shall be paramount, and no sale of such property to enforce any general or special state, county, city, town, village, school tax or other lien shall extinguish the perpetual lien of such assessments; provided, however, that assessments levied under this act shall not in any event be a personal liability against the owner, but shall constitute a lien upon the property only. B. In the event of any dissolution or disincorporation of any district organized pursuant to the provisions of this act, such dissolution or disincorporation shall not affect the lien of any assessment for benefits imposed, or the liability of any property in such district to the levy of any future assessment for the purpose of paying the principal of and interest upon any bonds issued hereunder. C. In case of said event, or in the event of any failure on the part of the officers of any district to qualify and act or in the event of any resignations or vacancies in office, which shall prevent action by the said district or by its proper officers, it shall be the duty of the county assessor and of all other officers charged in any manner with the duty of assessing, levying and collecting taxes for public purposes in any county, municipality or political subdivision in which such land shall be situated, to do and perform all acts which may be necessary and requisite to the collection of any such assessment which may have been imposed, and to the levying, imposing and collecting of any assessment which it may be necessary to make for the purpose of paying the principal and interest of said bonds. Any holder of any bonds issued, or any person or officer being a party in interest, may either at law or in equity by suit, action or mandamus, enforce and compel performance of the duties required by this act, of any of the officers or persons mentioned. History: Laws 1927, ch. 45, § 515; C.S. 1929, § 30-515; 1941 Comp., § 77-2915; 1953 Comp., § 75-30-15. ANNOTATIONSCompiler's notes. — For the meaning of "this act", see compiler's notes to 73-16-2 NMSA 1978 and note following 73-14-1 and 73-18-1 NMSA 1978. Constitutionality of former lien priority provisions. — Laws 1923, ch. 140, § 515 (repealed), which gave priority to assessment lien except as to taxes, did not violate N.M. Const., art. II, § 19 by impairing the obligation of contracts. In re Proposed Middle Rio Grande Conservancy Dist., 1925-NMSC-058, 31 N.M. 188, 242 P. 683. Where paving assessment lien superior to conservancy lien. — Paving assessment liens, which were recorded prior to conservancy liens, were superior. City of Albuquerque v. Middle Rio Grande Conservancy Dist., 1941-NMSC-021, 45 N.M. 313, 115 P.2d 66. Legislative intent. — The legislature intended that tax officials look to the land only for satisfying obligations due for conservancy district assessments and the state would not be liable where the land commissioner (now commissioner of public lands) cancels a contract for purchase of state lands on the ground of a delinquency in payments. 1942 Op. Att'y Gen. No. 42-4090. Sale of property acquired by state tax deed is not superior. — Sale of property acquired by state through tax deed is subject to municipal and conservancy assessment liens. 1937 Op. Att'y Gen. 37-1829. New purchaser takes subject. — When a new purchaser of state lands takes over, he takes subject to the lien for assessments due. 1942 Op. Att'y Gen. No. 42-4090.