reglab/housing_qa huggingface dataset:
NM Stat § 73-15-15 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 15 - Conservancy Districts; Appraisal of Benefits|Section 73-15-15 - Validation of irregular proceedings.

A. No fault in any notice or other proceeding shall affect the validity of any proceeding under this act, except to the extent to which it can be shown that such fault resulted in a material denial of justice to the property owner complaining of such fault. B. In case it be found upon a hearing, that by reason of some irregularity or defect in the proceedings, the appraisal has not been properly made, the court may, nevertheless, on having proof that expense has been incurred which is a proper charge against the property of the complainant, make an order finding the amount of benefits to said property, and appraising the proper benefits accordingly, subject to a claim for a jury as provided, and thereupon said land shall be assessed as other land equally benefited. C. In the event that, either before or after the issuance of bonds, the appraisal of benefits, either as a whole or in part, be declared by any court of competent jurisdiction, to be invalid by reason of any defect or irregularity in the proceedings therefor, whether jurisdictional or otherwise; the court where the original case is pending is hereby authorized and directed; on the application of the board, or of any holder of any bonds which may have been issued, promptly and without delay, to remedy all defects or irregularities as the case may require, by directing and causing to be made in the manner hereinbefore provided, a new appraisal of the amount of benefits against the whole or any part of the property in the said district as the case may require. History: Laws 1927, ch. 45, § 415; C.S. 1929, § 30-415; 1941 Comp., § 77-2815; 1953 Comp., § 75-29-15. ANNOTATIONSCompiler's notes. — For the meaning of "this act", see compiler's notes to 73-15-4 NMSA 1978.
NM Stat § 73-16-1 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 16 - Conservancy Districts; Financial Administration|Section 73-16-1 - Moneys.

A. The moneys of every district shall consist of the following separate funds: (1) "preliminary fund," by which is meant the proceeds of the level rate assessment authorized by Section 502 [73-16-2 NMSA 1978]; (2) "construction fund," by which is meant the proceeds of levies made against the special benefits appraised, equalized and confirmed; (3) "maintenance fund," by which is meant the proceeds of a special assessment to be levied annually for the purpose of maintenance, upkeep, administration and current expenses; (4) "general fund," by which is meant the moneys received by the district from any other source than hereinbefore set forth, and which may be withdrawn and placed in any other fund by order of the board. B. The treasurer upon receipt of any moneys, shall credit the respective funds entitled thereto with the same. Money in the respective funds shall be withdrawn only upon warrants properly executed, in accordance with the form and requirements adopted by the board. C. No warrants shall be drawn against the preliminary fund or the maintenance fund until an assessment-levying resolution shall have been properly passed by the board duly entered upon its records; and no bonds shall be issued against the construction fund until an assessment-levying resolution shall have been properly passed by the board and duly entered upon its records, and until the property owners shall have been given an opportunity, for a period of not less than sixty (60) days, to pay in cash the assessments so levied against their respective properties. History: Laws 1927, ch. 45, § 501; C.S. 1929, § 30-501; 1941 Comp., § 77-2901; 1953 Comp., § 75-30-1. ANNOTATIONSCross references. — For conservation and development fund, see 73-16-32 NMSA 1978. For guaranty fund, see 73-16-41 NMSA 1978. Law reviews. — For article, "Existing Legislation and Proposed Model Flood Plain Ordinance For New Mexico Municipalities," see 9 Nat. Resources J. 629 (1969). Am. Jur. 2d, A.L.R. and C.J.S. references. — 52A C.J.S. Levees and Flood Control § 40; 94 C.J.S. Waters § 337.
NM Stat § 73-16-3 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 16 - Conservancy Districts; Financial Administration|Section 73-16-3 - Power to borrow money for the preliminary fund.

A. In order to facilitate the preliminary work, the board may borrow money at a rate of interest not exceeding eight (8%) percent per annum, and as evidence of the debt so contracted, may issue and sell or may issue to contractors or others, negotiable evidences of debt (herein called warrants), and may pledge the preliminary assessment for the repayment thereof. If any warrant so issued by the board is presented for payment and is not paid for want of funds in the treasury, that fact, with the date of presentation, shall be endorsed on the back of such warrant, which shall thereafter draw interest at the rate specified in the endorsement, not exceeding eight (8%) percent per annum, until such time as there is money on hand sufficient to pay the amount of said warrant with interest. B. In case of a district organized under the provisions of Chapter 140 of the Laws of New Mexico, 1923, where money has been borrowed for the preliminary fund, such borrowed money shall be repaid from the construction fund or general fund when available and all assessments made under said Chapter 140 of the Laws of 1923 for the preliminary fund shall be refunded or cancelled; provided, however, that if said construction fund for any cause shall not be available upon the maturity of indebtedness incurred for the preliminary fund, the board of directors of said district shall fix such an ad valorem assessment upon the property within the district as will be sufficient to repay such indebtedness, as a level rate to be used for the purpose of repaying said borrowed money, and not to exceed two (2) mills for every dollar of assessed valuation in addition thereto, and the board of directors may anticipate the collection of such levy by the issuance of warrants for the repayment of money so borrowed; provided, however, that the total amounts permitted to be levied for such preliminary fund and for the repayment of any such indebtedness shall not exceed in the aggregate eight mills for every dollar of assessed valuation. Said assessment shall be levied by resolution of the board; shall be known as preliminary fund - refunding assessment; and said assessment shall be certified to the boards of county commissioners of the various counties in which the district or any portion thereof is located, and by them included in their next annual levy for state and county purposes. The manner of collection by the county treasurers, and the laws applicable to such collections and handling of the same, shall be as heretofore provided in Section 502 [73-16-2 NMSA 1978] hereof. History: Laws 1927, ch. 45, § 503; C.S. 1929, § 30-503; 1941 Comp., § 77-2903; 1953 Comp., § 75-30-3. ANNOTATIONSCompiler's notes. — Laws 1923, ch. 140, referred to in this section, was repealed by Laws 1927, ch. 45, § 910, 73-17-23 NMSA 1978. Cross references. — For preliminary fund, see 73-16-2 NMSA 1978. Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 66. 94 C.J.S. Waters § 321.
NM Stat § 73-16-5 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 16 - Conservancy Districts; Financial Administration|Section 73-16-5 - Election for approval of construction fund assessment levy of certain districts; form of ballot; supplemental levies.

A. In all cases excepting those hereinafter excluded, as soon as the first construction fund assessment levy is made the board shall call an election to be held not less than sixty days after notice of the election is completed by publication. The procedure for and conduct of the election shall be that provided for election of boards of directors who are elected. The question to be referred to the voters shall be the approval or rejection of the construction fund assessment levy resolved by the board. The form of ballots shall be substantially as follows: CONSTRUCTION FUND ASSESSMENT LEVY FOR ___________________________________ DISTRICT (Name of District) FOR the construction fund assessment levy of the district in the maximum total sum of $______ ..... [ ] AGAINST the construction fund assessment levy of the district in the maximum total sum of $______ ..... [ ] B. If the majority of voters are against the levy, upon exhibit to the court of the returns so proving, the district shall be dissolved after insuring payment of all outstanding debts. If the majority of voters are for the levy, upon exhibit to the court of the returns so proving, the levy shall be ordered executed and the secretary shall prepare the construction fund assessment record of the district. C. Thereafter, from time to time, as the affairs of the district may demand, the board may make supplemental levies for the construction fund; provided, that the aggregate of all these supplemental levies shall not exceed ten percent of the first levy approved in the election or, in principal, the appraised benefits adjudicated, whichever is less; provided, further, that if for any reason the affairs of the district shall demand a supplemental levy in excess of ten percent, an election as herein provided shall be required to approve and order them into execution, and in the event they are rejected the district shall not execute supplemental levies in excess of the limits above stated; and provided further, that in no case shall a levy be submitted to election where the amount thereof exceeds in principal the appraised benefits adjudicated. Nothing in this section applies to any district which has commenced or completed any phase of improvements pursuant to official plans, or to any district containing between fifteen thousand to thirty thousand acres. History: 1953 Comp., § 75-30-4.1, enacted by Laws 1961, ch. 123, § 1. ANNOTATIONSEffective dates. — Laws 1961, ch. 123, contained no effective date provision, but was enacted at a session which adjourned March 11, 1961. See N.M. Const., art. IV, § 23.
NM Stat § 73-16-8 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 16 - Conservancy Districts; Financial Administration|Section 73-16-8 - Bonds tax exempt.

All bonds issued by any district pursuant to this act shall be exempt from all state, county, municipal, school and other taxes imposed by any taxing authority of the state of New Mexico. History: Laws 1927, ch. 45, § 507; C.S. 1929, § 30-507; 1941 Comp., § 77-2907; 1953 Comp., § 75-30-7. ANNOTATIONSCompiler's notes. — For the meaning of "this act", see compiler's notes to 73-16-2 NMSA 1978.
NM Stat § 73-16-9 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 16 - Conservancy Districts; Financial Administration|Section 73-16-9 - Bonds, investment of state funds.

All bonds issued by any district pursuant to this act shall be considered as such interest-bearing securities as the permanent funds of the state of New Mexico may be invested in as provided by law. History: Laws 1927, ch. 45, § 508; C.S. 1929, § 30-508; 1941 Comp., § 77-2908; 1953 Comp., § 75-30-8. ANNOTATIONSCompiler's notes. — For the meaning of "this act", see compiler's notes to 73-16-2 NMSA 1978.
NM Stat § 73-16-11 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 16 - Conservancy Districts; Financial Administration|Section 73-16-11 - Power to borrow money for the maintenance fund.

A. In anticipation of the collection of maintenance assessments, the board may borrow money at a rate of interest not exceeding eight (8%) percent per annum, and as evidence of the debt so contracted may issue and sell, or may issue to contractors or others, negotiable evidence of debt (herein called warrants) and may pledge (after it has been levied) the said maintenance assessments for the repayment thereof. B. If any warrant so issued by the board is presented for payment and is not paid for want of funds in the treasury, that fact, with the date of presentation, shall be endorsed on the back of such warrant, which shall thereafter draw interest at the rate specified in the endorsement, not exceeding eight (8%) percent per annum, until such time as there is money on hand sufficient to pay the amount of said warrant with interest. History: Laws 1927, ch. 45, § 510; C.S. 1929, § 30-510; 1941 Comp., § 77-2910; 1953 Comp., § 75-30-10. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 66. 52A C.J.S. Levees and Flood Control § 40; 94 C.J.S. Waters § 322.
NM Stat § 73-16-12 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 16 - Conservancy Districts; Financial Administration|Section 73-16-12 - Readjustment of maintenance fund assessments.

A. Whenever the owners or representatives of twenty-five (25%) per centum or more of the acreage or value of the lands in the district shall file a petition in the court in which the original petition was filed, stating that there has been a material change in the values of the property in the district since the last previous appraisal of benefits, and praying for a readjustment of the appraisal of benefits for the purpose of making a more equitable basis for the levy of the maintenance fund assessment, the court shall by order fix a time and place for a hearing thereon, and thereupon the clerk shall give notice by publication of the filing of and hearing upon said petition, in such manner as the court shall provide in the order for such hearing. B. Upon the hearing of said petition, if said court shall find that there has been a material change in the value of property in said district since the last previous appraisal of benefits, the court shall order that there be a readjustment of the appraisal of benefits for the sole purpose of providing a basis upon which to levy the maintenance assessments of said district. Thereupon the court shall direct the appraisers to make such readjustment of appraisals in the manner provided in this act, and said appraisers shall make their report, and the same proceedings shall be had thereon, as nearly as may be, as are hereinbefore provided for the appraisal of benefits accruing for original construction; provided, that in making the readjustment of the appraisal of benefits said appraisal shall not be limited to the aggregate amount of the original or any previous appraisal of benefits, and that after the making of such readjustment the limitation of the annual maintenance assessment to one (1%) per centum of the total appraised benefits, shall, unless otherwise ordered by the court, apply to the amount of benefits as readjusted; and provided further, that there shall be no such readjustment of benefits oftener than once in ten (10) years. History: Laws 1927, ch. 45, § 511; C.S. 1929, § 30-511; 1941 Comp., § 77-2911; 1953 Comp., § 75-30-11. ANNOTATIONSCompiler's notes. — For the meaning of "this act", see compiler's notes to 73-16-2 NMSA 1978. Cross references. — For appraisals, see 73-15-1 to 73-15-15 NMSA 1978. Am. Jur. 2d, A.L.R. and C.J.S. references. — 94 C.J.S. Waters § 335.
NM Stat § 73-16-13 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 16 - Conservancy Districts; Financial Administration|Section 73-16-13 - Assessment of public corporations.

Whenever an assessment shall be levied against a public corporation, a certified copy of that portion of the construction fund assessment record or the maintenance fund assessment record, or both, as the case may be, relating to property in each public corporation, properly signed by the president with the seal of the district thereunto affixed and attested by the signature of the secretary, shall be delivered to the governing or taxing body of each such public corporation. History: Laws 1927, ch. 45, § 512; C.S. 1929, § 30-512; 1941 Comp., § 77-2912; 1953 Comp., § 75-30-12.
NM Stat § 73-16-14 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 16 - Conservancy Districts; Financial Administration|Section 73-16-14 - Duties of officers of public corporations.

A. Whenever an assessment is levied against a public corporation, and is finally determined, it shall be the duty of the governing or taxing body of such public corporation immediately to take all the legal and necessary steps to provide for the payment of the same. It shall be the duty of the said governing or taxing body of such public corporation in its next annual levy succeeding the determination aforesaid, to provide for the said assessment by levying a uniform rate upon all the taxable property within the boundaries of said public corporation, and certify the same to the board of county commissioners of the county in which such corporation is located, whose duty it shall be to proceed to certify the same for collection, for the benefit of the district, in like manner and with like remedies and penalties as is provided by law for collection of other assessments or taxes, for the benefit of the said public corporation. B. The county treasurer shall receive, collect and pay the same to the treasurer as is herein provided for assessments of other property. C. Nothing in this section shall prevent the assessment of the real estate of others situated within the corporate limits of such public corporation, which may be subject to assessment for special benefits to be received. History: Laws 1927, ch. 45, § 513; C.S. 1929, § 30-513; 1941 Comp., § 77-2913; 1953 Comp., § 75-30-13. ANNOTATIONSConstitutionality of construction fund and related provisions. — This section, and Section 73-15-2 NMSA 1978 relating to appraisals and Section 73-16-6 NMSA 1978 relating to payment of construction fund assessments do not violate N.M. Const., art. IX, § 13. Gutierrez v. Middle Rio Grande Conservancy Dist., 1929-NMSC-071, 34 N.M. 346, 282 P. 1, cert. denied, 280 U.S. 610, 50 S. Ct. 158, 74 L. Ed. 653 (1930).
NM Stat § 73-16-17 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 16 - Conservancy Districts; Financial Administration|Section 73-16-17 - Revenue laws of state [applicable].

The revenue laws of this state for the assessment, levying and collection of taxes for state and county purposes, except as herein modified, shall be applicable for the purposes of the district in the collection of assessments including the enforcement of penalties and forfeiture for delinquent taxes. All interest and penalties that may be collected on delinquent assessments levied and assessed for district purposes shall be by the respective county treasurers delivered to the treasurer as herein provided for the delivery of assessments collected by such county treasurer. History: Laws 1927, ch. 45, § 516; C.S. 1929, § 30-516; 1941 Comp., § 77-2916; 1953 Comp., § 75-30-16. ANNOTATIONSCross references. — For public lands not to be sold for assessments, see 73-17-14 NMSA 1978. For valuation of property, see 7-36-1 to 7-36-33 NMSA 1978. For administration and enforcement of taxes, see 7-38-1 to 7-38-46 NMSA 1978. For delinquent taxes, see 7-38-46 to 7-38-93 NMSA 1978. Constitutionality of annual levy provisions. — This section and Section 73-16-15 NMSA 1978 relating to annual levy, when considered with other portions of the Conservancy Act (Laws 1927, ch. 45), are not uncertain, indefinite or blind, and are not obnoxious to provisions of the first paragraph of N.M. Const., art. IV, § 18, and the county treasurer cannot refuse to accept tenders of state and county taxes without payment at same time of conservancy district assessments, nor sell lands for both state and county taxes and conservancy district assessments after wrongfully refusing tender of state and county taxes. Tondre v. Garcia, 1941-NMSC-042, 45 N.M. 433, 116 P.2d 584. Statutes of limitation. — This section raises the question as to whether or not the 10-year statute of limitations on taxation was incorporated into the Conservancy District Act. It may be that it was. It is reasonably certain that collections for these assessments may not be made beyond 10 years. However, there is a possibility that, as in paving assessments and under the holding of Altman v. Kilburn, 1941-NMSC-023, 45 N.M. 453, 116 P.2d 812, collection for these assessments may be barred after four years (Section 37-1-25 NMSA 1978). 1956 Op. Att'y Gen. No. 56-6563.
NM Stat § 73-16-18 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 16 - Conservancy Districts; Financial Administration|Section 73-16-18 - Division of assessment.

When any property has been divided, sold or transferred, the county treasurer may receive district assessments on a part of any tract, piece or parcel of land or other property, and give his receipt accordingly only when the deed or transfer of said property shows the agreed division of said assessments and the approval of the board of the district. History: Laws 1927, ch. 45, § 517; C.S. 1929, § 30-517; 1941 Comp., § 77-2917; 1953 Comp., § 75-30-17.
NM Stat § 73-16-19 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 16 - Conservancy Districts; Financial Administration|Section 73-16-19 - County takes property subject to lien of district assessments.

When any county shall take and hold any tax sale certificate or the title to any property under the provisions of this act, or of any taxing act of this state, such taking and holding shall be subject to the lien and charge of all district assessments, made, levied and assessed under the provisions of this act, and such district assessments shall be and become collectible as are other district assessments when the tax sale certificate or title to property taken and held by the county shall by sale or assignment become vested in any person. History: Laws 1927, ch. 45, § 518; C.S. 1929, § 30-518; 1941 Comp., § 77-2918; 1953 Comp., § 75-30-18. ANNOTATIONSCompiler's notes. — For the meaning of "this act", see compiler's notes to 73-16-2 NMSA 1978.
NM Stat § 73-16-20 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 16 - Conservancy Districts; Financial Administration|Section 73-16-20 - County commissioners cannot rebate district assessments.

County commissioners shall have no power to abate, reduce or compromise by any order, sale or any other means or device whatsoever, any district assessment made, levied and assessed under the provisions of this act. History: Laws 1927, ch. 45, § 519; C.S. 1929, § 30-519; 1941 Comp., § 77-2919; 1953 Comp., § 75-30-19. ANNOTATIONSCompiler's notes. — For the meaning of "this act", see compiler's notes to 73-16-2 NMSA 1978.
NM Stat § 73-16-21 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 16 - Conservancy Districts; Financial Administration|Section 73-16-21 - Board may be purchaser on sale.

The board shall have the power to bid in and hold for the use and benefit of the district and with like effect as any other purchaser, any property sold for delinquent taxes or district assessments and to purchase from the county or other owner the tax sale certificate or duplicate tax sale certificate outstanding against any property within the district. At the expiration of the period of redemption under any tax sale of property within the district, the board may, at its election pay all taxes, penalties, interests and costs represented by the tax sale certificate or duplicate tax sale certificate therefor and thereupon the county treasurer shall execute and deliver a tax deed conveying said property to the district. History: Laws 1927, ch. 45, § 520; C.S. 1929, § 30-520; 1941 Comp., § 77-2920; 1953 Comp., § 75-30-20.