reglab/housing_qa huggingface dataset:
NM Stat § 73-11-22 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers|Section 73-11-22 - [Bonds for electric power plants.]

In case funds are not otherwise available, any irrigation district organized under the aforesaid act may issue bonds for such purpose, and all of the provisions of the aforesaid act or acts amendatory thereof or supplemental thereto, relating to the issuance of bonds for irrigation purposes, insofar as the same are applicable and not inconsistent with the law, shall apply. History: Laws 1921, ch. 39, § 26; C.S. 1929, § 73-180; 1941 Comp., § 77-2322; 1953 Comp., § 75-24-22. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Compiler's notes. — "Aforesaid act or acts amendatory thereof or supplemental thereto" referred to Laws 1919, ch. 20, as amended or supplemented, compiled as 73-10-1 to 73-10-47, 73-11-1 to 73-11-55 NMSA 1978. Cross references. — For definition of "irrigation district," see 73-11-54 NMSA 1978. Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 67. 94 C.J.S. Waters § 322.
NM Stat § 73-11-24 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers|Section 73-11-24 - [Term of bonds; interest; redemption; earnings of power plant; sinking fund.]

Said board of directors, within the limitations herein specified, shall have discretion as to the terms, conditions, interest rate and manner of providing for the refunding of said bonds; such bonds shall run for a period not less than twenty years nor more than forty years, and shall bear interest at not to exceed six percent per annum, which interest shall be payable the first day of October and April of each year. The board, in issuing such bonds, shall have the power to provide for the redemption of such bonds serially, or before maturity by lot, at not more than one hundred and five per centum of par value and accrued interest. Such bonds shall be issued subject to all liens created and existing by reason of bonds previously issued or liens created by any contract with the United States made prior thereto. The earnings of such power plants, after the payment of operating expenses, shall be kept intact for the purposes of paying the interest on said bonds, and with the beginning of the eleventh complete fiscal year after the issuance of said bonds, or sooner if the board so determine, the said board of directors of the said irrigation district shall, for the purpose of retiring such issue of bonds, make and provide suitable sinking funds, which sinking fund shall not be less than one per centum of the total issue of bonds, set aside annually, and shall be invested in the bonds of the district, or such securities as are approved for the investment of state school funds, in such manner and at such prices, and upon such terms as it, the said board of directors, may deem expedient. History: Laws 1921, ch. 39, § 28; C.S. 1929, § 73-182; 1941 Comp., § 77-2324; 1953 Comp., § 75-24-24. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 67. 94 C.J.S. Waters § 329.
NM Stat § 73-11-25 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers|Section 73-11-25 - [Security for payment of bonds; earnings of plant insufficient; assessment upon lands.]

That the net earnings of such power plant, and such plant and all property and property rights connected or used therewith, except property the title to which is vested in the United States pursuant to the act of congress of June 17, 1902 (32 Stat. 388) and acts amendatory thereof or supplementary thereto, shall be and remain as security for the payment of said bonds and the interest thereon; that in the event the net earnings from said power plant are not sufficient to pay said interest and provide for the refunding of said bonds, as hereinbefore provided, then the board of directors of said district shall, by levying annual assessments upon the lands of said district, raise the required funds, and all the real property in the district shall be made and remain liable to be assessed for such payments. History: Laws 1921, ch. 39, § 29; C.S. 1929, § 73-183; 1941 Comp., § 77-2325; 1953 Comp., § 75-24-25. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For the Act of Congress of June 17, 1902 and acts amending and supplementing said act, see 43 U.S.C. § 371 et seq. For the definitions of "district" and "board of directors," see 73-11-54 NMSA 1978. Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 68. 94 C.J.S. Waters § 326.
NM Stat § 73-11-26 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers|Section 73-11-26 - [Proceeding to determine validity of power plant bonds; decision res judicata.]

The board of directors shall, within sixty days after the adoption of a resolution finding and declaring that the bond election has been voted upon favorably by the electorate of the district, commence special proceedings in the district court in and by which the proceedings of the said board, and of the said district, providing for and authorizing the issue and sale of said bonds of said district, whether said bonds or any of them have or have not been sold or disposed of, shall be judicially examined, approved and confirmed according to the procedure provided in Sections 53 to 57 [73-11-6 through 73-11-10 NMSA 1978], inclusive, of Chapter 20, Session Laws of 1919 of New Mexico; and the final decree in such proceedings shall be res judicate [judicata] of all matters and things which may arise as to the legality and regularity of such issue of bonds and the right to issue same. History: Laws 1921, ch. 39, § 30; C.S. 1929, § 73-184; 1941 Comp., § 77-2326; 1953 Comp., § 75-24-26. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For definitions of "district" and "board of directors," see 73-11-54 NMSA 1978.
NM Stat § 73-11-27 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers|Section 73-11-27 - Borrowing money; limitation on indebtedness.

A. To secure money for the operation, maintenance, improvement or betterment of the works of the district or in case of emergency, the board of directors has the power to borrow money, with interest not exceeding the rate permitted under Section 56-8-11.1 NMSA 1978 [repealed], upon such terms and conditions as deemed for the best interest of the district, not to exceed, however, in the aggregate, fifteen dollars ($15.00) per acre upon all district lands. B. The board of directors or other officers of the district have no power to incur any debt or liability whatever, either by issuing bonds or otherwise, except as expressly provided by law, and any debt or liability incurred in excess of such express provision is void. C. Lease agreements and lease-purchase agreements do not constitute the creation of debt. History: Laws 1919, ch. 20, § 31; 1921, ch. 39, § 6; C.S. 1929, § 73-132; 1941 Comp., § 77-2327; 1953 Comp., § 75-24-27; Laws 1981, ch. 335, § 1; 1995, ch. 199, § 1. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Section 56-8-11.1 NMSA 1978, referred to in Subsection A, was repealed in 1991. Cross references. — For definitions of "district" and "board of directors," see 73-11-54 NMSA 1978. For borrowing and repayment, see 73-13-8, 73-13-9 NMSA 1978. The 1995 amendment, effective June 16, 1995, in Subsection A, substituted "has" for "shall have" following "board of directors", "56-8-11.1" for "56-8-11" and "fifteen dollars ($15.00)" for "ten dollars ($10.00)"; in Subsection B, deleted "shall" following "district" and substituted "is" for "shall be and remain absolutely"; and in Subsection C, substituted "do not" for "are declared not to". The 1981 amendment, effective March 1, 1981, added the section heading, designated the formerly undesignated paragraphs as Subsection A and B, substituted "the rate permitted under Section 56-8-11 NMSA 1978" for "eight percent" and "ten dollars ($10.00)" for "one dollar ($1.00)" and deleted "the" following "all" in Subsection A and added Subsection C. Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 62. 94 C.J.S. Waters § 321.
NM Stat § 73-11-28 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers|Section 73-11-28 - [Expenses of district; charge for water; levy of assessments.]

For the purpose of defraying the expenses of the organization of the district, and the care, operation, management, repair and improvement of all canals, ditches, reservoirs and works, including salaries of officers and employees, or for payment of charges to the United States for the temporary rental of water, the board may either fix rates of tolls and charges and collect the same of all persons using said canal and water for irrigation, or other purposes, and in addition thereto may provide, in whole or in part, for the payment of such expenditures by levy of assessments therefor, as heretofore provided, or by both tolls and assessments; provided, that if any contract be made with the United States the charge for operation and maintenance of the district and for temporary rental of water may be fixed in accordance with the federal laws, notices, rules and regulations and the contract with the district. History: Laws 1919, ch. 20, § 28; C.S. 1929, § 73-129; 1941 Comp., § 77-2328; 1953 Comp., § 75-24-28. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Powers of board broadly construed. — In construing this section in view of the large discretionary powers conferred upon the board and without which the corporation could not successfully operate, we are not bound to that strictness which applies when determining the powers of municipal corporations. Stahmann v. Elephant Butte Irrigation Dist., 1956-NMSC-033, 61 N.M. 68, 294 P.2d 636. As to fiscal policy. — In view of the broad powers conferred on the board in handling the fiscal policy of the district, the district court is without authority to grant refunds for allegedly unlawful assessments. Stahmann v. Elephant Butte Irrigation Dist., 1956-NMSC-033, 61 N.M. 68, 294 P.2d 636. Declaration of reasons for levy not required. — It is not essential to validity of assessments levied for excess waters used that any specific reason therefor, such as cost of furnishing same, benefits conferred or conservation of water, be declared the purpose of the levy. Stahmann v. Elephant Butte Irrigation Dist., 1956-NMSC-033, 61 N.M. 68, 294 P.2d 636. Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation §§ 70 to 72. 94 C.J.S. Waters § 334.
NM Stat § 73-11-30 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers|Section 73-11-30 - [Charges for water; payment in advance; unpaid charges become part of assessment; assessment of omitted property.]

Whenever any tolls and charges for the use of water have been fixed by the board of directors it shall be lawful to make the same payable in advance, and in case any such tolls and charges remain unpaid, or any balances for water delivered by measurement are unpaid at the time specified for levying the annual assessment, the amount due for such tolls and charges or balances may be added to, and become a part of the assessment levied upon the land upon which the water, for which such tolls, charges or balances are unpaid, was used. Any land which may have escaped assessment for any year or years shall, in addition to the assessment for the then current year, be assessed for such year or years with the same effect and with the same penalties as are provided for the current year, and any property delinquent for any year may be directly assessed during the current year for any expenses caused the district on account of such delinquency. In the event any land within said district subject to assessment for any of the purposes of the district has not been assessed by the county assessor, or does not appear upon the county assessment roll as prepared for the county treasurer and collector, the land submitted belonging to any person, copartnership, association, corporation or municipality, shall be forthwith assessed by the county treasurer upon an order of the board of directors of the district (approved by the board of county commissioners), and as so ordered a description of the property so omitted shall be written on the roll and the proper assessment levied. History: Laws 1921, ch. 39, § 11; C.S. 1929, § 73-165; 1941 Comp., § 77-2330; 1953 Comp., § 75-24-30. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For definition of "district" and "board," see 73-11-54 NMSA 1978. For assessments in districts which collect their own taxes, see 73-13-28 NMSA 1978. Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation §§ 52, 70. 94 C.J.S. Waters §§ 315, 332.
NM Stat § 73-11-31 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers|Section 73-11-31 - [Duties of county assessor; assessment list furnished county commissioners.]

It shall be the duty of the county assessor of any county embracing the whole or any part of an irrigation district to enter upon his tax roll each year, the name of the owner, description and area of each tract of land in said district, in said county, subject to taxation under this act, and to deliver a certified list thereof to the county commissioners of said county and to transmit a like certified list to the secretary of said irrigation district on or before July 1st of each year. If the board of directors has exempted any lands from taxation, in whole or in part, or if the secretary of the interior has taken similar action pursuant to contract with the district, or if any tract is entitled to credit upon assessments by reason of payments to any water users' association also, under the provisions of Section 21 [73-11-29 NMSA 1978] of said Chapter 20, or any amendment thereof, or if there be drainage assessments judiciously confirmed as in this act provided or awards for damages due to drainage or other work pursuant to Section 20 [73-11-12 NMSA 1978] of said Chapter 20, the secretary of the district shall note such exemptions, credits and drainage assessments and awards for each tract upon the certified list furnished by the assessor as in this section provided, and the said list, together with the items prescribed in said Section 21 [73-11-29 NMSA 1978], or any amendment thereof, shall be delivered to the county commissioners of the county in which the office of the said irrigation district is located within sixty days from and after the receipt of such certified list by the secretary of such district. History: Laws 1919, ch. 20, § 22; 1921, ch. 39, § 4; C.S. 1929, § 73-123; 1941 Comp., § 77-2331; 1953 Comp., § 75-24-31. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Compiler's notes. — For the meaning of "this act" and "this chapter", see the compiler's notes to 73-11-16 and 73-11-54 NMSA 1978, respectively. Cross references. — For tax exemptions, see 73-11-29 NMSA 1978. For definitions of "irrigation district" and "board of directors," see 73-11-54 NMSA 1978. For districts that collect their own taxes, see 73-13-24 to 73-13-37 NMSA 1978.
NM Stat § 73-11-34 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers|Section 73-11-34 - [Errors or irregularities in tax; validity of assessment and levy; sale for taxes; validity.]

Any irregularity or error in the description of land assessed shall not be deemed jurisdictional or render the assessment void, if the land assessed can be identified. All matters and things done by the board of directors as by law provided are prima facie evidence that all the requirements of the law in relation thereto have been complied with, and that the same are liens against the property to the same extent as other taxes lawfully levied. When land is sold under the revenue laws of this state for irrigation assessments correctly imposed as the property of a particular person, no misnomer of the owner, or supposed owner, or other mistake relating to the ownership thereof, affects the sale or renders it void or voidable. Such sale or procedure relating thereto shall not be attacked or questioned for any reason, or on any grounds except that the land assessed was not subject to such assessment, or that such assessment had been paid at the time of the sale. History: Laws 1921, ch. 39, § 13; C.S. 1929, § 73-167; 1941 Comp., § 77-2334; 1953 Comp., § 75-24-34. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For permissible objections subsequent to tax deed issuance, see 73-11-44 NMSA 1978. For definition of "board of directors," see 73-11-54 NMSA 1978. Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation §§ 70 to 72. 94 C.J.S. Waters § 332.
NM Stat § 73-11-35 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers|Section 73-11-35 - [Bids by district at tax sale; district to pay cash.]

The district may appear as a bidder at the sale of any lands for delinquent district or other taxes, and may purchase and take title to said lands and dispose of them like any other purchaser. To protect its assessments the district, at a tax sale where there is no other bid for the full amount of the delinquencies, including interest and penalties, may bid and buy in the land; provided, the district shall never bid or pay a greater sum than the total of all taxes against the land, with interest and penalties; and, provided, further, when purchasing any land at any tax sale the district shall pay cash for all taxes, interest and penalties, including the district taxes, like other purchasers, and such expenditures shall be deemed operating expenses of the district, and may be assessed as maintenance charges. History: Laws 1921, ch. 39, § 14; C.S. 1929, § 73-168; 1941 Comp., § 77-2335; 1953 Comp., § 75-24-35. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For operation expenses, see 73-11-29 NMSA 1978. For tax sales by district, see 73-11-42 NMSA 1978. For definition of "district," see 73-11-54 NMSA 1978. For district purchases at tax sale, see 73-13-19 to 73-13-23 NMSA 1978. Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 72. 94 C.J.S. Waters § 337.
NM Stat § 73-11-36 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers|Section 73-11-36 - [General tax laws applicable.]

The revenue laws of this state for the assessment, levying and collection of taxes on real estate for county purposes except as herein modified, shall be applicable for the purposes of this act, including the enforcement of penalties and forfeiture for delinquent taxes. History: Laws 1919, ch. 20, § 25; C.S. 1929, § 73-126; 1941 Comp., § 77-2336; 1953 Comp., § 75-24-36. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Compiler's notes. — For the meaning of "this act", see compiler's notes to 73-11-1NMSA 1978. Cross references. — For districts which collect their own taxes, see 73-13-24 to 73-13-37 NMSA 1978. For real estate taxation, see 7-35-1 to 7-35-10, 7-36-1 to 7-36-33, 7-37-1 to 7-37-8, 7-38-1 to 7-38-93 NMSA 1978.
NM Stat § 73-11-37 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers|Section 73-11-37 - [Date for payment of taxes.]

That the taxes, levies and assessments of any irrigation district, cooperating with the United States under the federal reclamation law, and other federal laws, shall be due and payable as follows: first half December 1st of each year and the second half on June 1st of each year. History: Laws 1931, ch. 91, § 1; 1941 Comp., § 77-2337; 1953 Comp., § 75-24-37. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Compiler's notes. — There is a conflict between this section and 73-13-33 NMSA 1978, which set January 1 and July 1 as due dates for taxes of irrigation districts cooperating with the United States under federal reclamation laws, which districts collect their own taxes under 73-13-24 to 73-13-37 NMSA 1978. Cross references. — For federal reclamation laws, see 43 U.S.C. § 371 et seq.
NM Stat § 73-11-38 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers|Section 73-11-38 - [Delinquent taxes; interest.]

On January 1st of each year if the taxes, levies and assessments made the previous year shall not have been paid, one-half thereof shall become delinquent and on July 1st following if not paid, the remaining one-half of said taxes, assessments and levies shall become delinquent and such taxes, assessments and levies from the respective dates of delinquency shall bear interest at the rate of one percent per month until paid. History: Laws 1931, ch. 91, § 2; 1941 Comp., § 77-2338; 1953 Comp., § 75-24-38. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Compiler's notes. — This section conflicts with 73-13-33 NMSA 1978 as to delinquent dates and interest rates. The latter provided February 1 and August 1 as delinquent dates, after which interest of one-half percent per month is charged. See also 73-11-39 NMSA 1978, which conflicts with this section as to interest rates chargeable to delinquent assessments by providing for rate of one-half percent per month. Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 72.