reglab/housing_qa huggingface dataset:
NM Stat § 73-11-39 (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 73-11-39 - [Delinquent assessments; interest.]

That on assessments made in irrigation districts, organized to cooperate with the United States government under the federal reclamation laws and other federal laws, after any such assessment shall become delinquent, the same shall bear interest at the rate of one-half (1/2%) percent per month until paid. History: Laws 1937, ch. 76, § 1; 1953 Comp., § 75-24-38.1. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For federal reclamation laws, see 43 U.S.C. § 371 et seq. For conflict with 73-11-38 NMSA 1978, see compiler's notes thereto. Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 72. 94 C.J.S. Waters § 334.
NM Stat § 73-11-40 (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 73-11-40 - [Delinquent tax list in district with assessor-collector; publication.]

That within six months after first day of July of each year it shall be the duty of the assessor-collector of such irrigation district to prepare and be caused to be published in a newspaper of general circulation in the county or counties where any such irrigation district is located, a list containing the names of owners of all property upon which taxes, assessments and levies of the district have become delinquent, together with the description and the amount of taxes, assessments, levies, penalties and costs due, opposite each name, and in the event taxes, levies and assessments of the district are due and unpaid for any preceding year or years on any piece of property described in said publication, shall include in said publication all the unpaid taxes, levies and assessments due against any piece of property described therein setting forth the years for which the same are due, together with the amount of tax, assessment and levy and the interest, penalties and costs for each year. That the assessor-collector must append and publish with the delinquent tax list a notice that he will, on a certain day to be specified in said notice, occurring not less than 30 days after the last publication of said notice, offer for sale and sell at public auction, at the front door of the courthouse of the county in which the land therein described shall be located, the real estate described in said notice for the amount of taxes, assessments, levies, penalties, interest and costs thereon. The said delinquent tax list and notice shall be published not less than once each week for the period of four consecutive weeks. The whole of the advertisement shall be contained in each edition of such newspaper and supplement, if such supplement be necessary, provided that the assessor-collector may subsequently advertise in the same manner for the sale of any lands or real estate that may have been omitted, or erroneously advertised or described, in the first advertisements.' History: Laws 1931, ch. 91, § 3; 1941 Comp., § 77-2339; 1953 Comp., § 75-24-39. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Compiler's notes. — An irrigation district is authorized by 73-13-24 NMSA 1978 to collect its own taxes; an assessor-collector is to be appointed to perform this function, 73-13-28 NMSA 1978. "Assessor-collector" is defined by 73-13-25 NMSA 1978 as the assessor-collector of a district that collects its own taxes. Thus, it appears that 73-11-40 to 73-11-47 NMSA 1978, written in terms of the assessor-collector, apply only to those districts collecting their own taxes under 73-13-24 to 73-13-37 NMSA 1978. Cross references. — As to districts collecting their own taxes, see 73-13-24 to 73-13-37 NMSA 1978. For notice by publication, see 14-11-1 NMSA 1978 et seq.
NM Stat § 73-11-41 (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 73-11-41 - [Failure of assessor-collector to publish delinquency list in time; later publication.]

If by the neglect of the officer, or for any other good cause, real estate cannot be duly advertised and offered for sale within the time prescribed in this act [73-11-37, 73-11-38, 73-11-40 to 73-11-47 NMSA 1978], such advertisement may be made or had at any other time and the officer so advertising may set out in the advertisement the reasons for such delay. History: Laws 1931, ch. 91, § 4; 1941 Comp., § 77-2340; 1953 Comp., § 75-24-40. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For application of this section, see compiler's note to 73-11-40 NMSA 1978.
NM Stat § 73-11-42 (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 73-11-42 - [Delinquent tax sale by assessor-collector; disposition of surplus; sales to district.]

The assessor-collector, in person, or by deputy, shall attend at the courthouse in the county on the day specified in the notice of sale of property hereunder, and shall, between the hours of 10 o'clock in the forenoon and four o'clock in the afternoon, offer for sale, separately and in consecutive order, each parcel of property included in the list attached to the order of sale, or so much thereof as may be necessary to realize the amounts due. The same shall be continued from day to day until all the property described in the notice of sale, shall be sold, or until the amounts due shall be paid or realized. In case any property ordered to be sold be in too large tract or tracts to be conveniently sold, then the assessor-collector shall offer the smallest tract in acres for which any one shall bid the amount of tax and penalty, such tract to be as nearly as may be square body beginning at the northeast corner of the whole tract. In case the property sold shall realize more than enough to pay the amount due, the surplus shall be paid over by such assessor-collector, to the owner of such property. Each lot or parcel of property offered for sale shall be struck off to the best bidder for cash; but if there should be no purchaser in good faith, bidding upon the same, the whole amount of the property assessed shall be struck off to the district as the purchaser and the duplicate certificate delivered to the treasurer of the district and filed by him in his office after having the same recorded in the office of the county clerk of said county, and the assessor-collector shall make an entry "sold to the district" on the tax roll opposite the tax and shall be credited with the amount thereon in his settlement. History: Laws 1931, ch. 91, § 5; 1941 Comp., § 77-2341; 1953 Comp., § 75-24-41. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For application of this section, see compiler's note to 73-11-40 NMSA 1978.
NM Stat § 73-11-44 (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 73-11-44 - [Tax deed issued by assessor-collector; form; effect.]

At any time after the expiration of the term of three years from the date of the tax sale certificate where the property has not been redeemed on demand of the holder of the tax sale certificate, presentation thereof to the assessor-collector, payment of the fee of one dollar [($1.00)], the assessor-collector shall execute and deliver to said person a tax deed for said property, said deed shall vest in the grantee, his heirs, successors and assigns, a perfect and complete title, in fee simple, to said premises, free and clear of all liens and encumbrances, except taxes, levies and assessments of the district levied thereon prior, or subsequent to the year for which the same was sold, and county, state and municipal taxes, which deed shall be substantially in the following form: TAX DEED  No. ________ State of New Mexico County of _____________ _____________ district of the State of New Mexico, does hereby grant, bargain, sell and convey unto _____________, his heirs and assigns (and successors) forever, the following described property, situate in the County of _____________, State of New Mexico, to wit: (description of property). TO HAVE AND TO HOLD said property and its appurtenances unto the grantee, his heirs, executors, administrators, successors and assigns forever. Dated this _______ day of _______ 19___ ||  _________________________________ Assessor-Collector of the   ||  _____________________ Irrigation District of New Mexico.   |An assessor-collector may include more than one parcel of land in a deed executed and delivered to any person or persons holding more than one certificate of sale, and the assessor-collector shall be entitled to a fee of one dollar [($1.00)] to be paid by the grantee, and any tax deed so issued shall estop all parties from raising any objection thereto, except that the taxes, levies and assessments have been paid or that the real estate was not liable to such tax, levy and assessments. History: Laws 1931, ch. 91, § 7; 1941 Comp., § 77-2343; 1953 Comp., § 75-24-43. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For grounds to attack tax sale, see 73-11-34 NMSA 1978. For the application of this section, see compiler's note to 73-11-40 NMSA 1978.
NM Stat § 73-11-45 (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 73-11-45 - [Sale of tax sale certificate held by district; duty of assessor-collector.]

In case any property shall be bid in by the district as provided in Section 5 [73-11-42 NMSA 1978], the duplicate certificate of sale shall be sold by the assessor-collector to any person who shall pay the face value thereof with accrued interest; and if the same cannot be sold at private sale within one year from the date of such certificate, the said certificate shall be sold at public auction to the highest bidder for cash by the assessor-collector, or his successor in office at the time of making sales of property for delinquent taxes, assessments and levies for the succeeding year. History: Laws 1931, ch. 91, § 8; 1941 Comp., § 77-2344; 1953 Comp., § 75-24-44. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For application of this section, see compiler's note under 73-11-40 NMSA 1978. For purchase of tax certificate by district, see 73-13-19 to 73-13-23 NMSA 1978.
NM Stat § 73-11-46 (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 73-11-46 - [Assessment in name of purchaser; assignment of certificate.]

All real estate so sold shall be assessed for the succeeding year in the name of the purchaser, or his assign, if the name of such assignee be known; and it shall be the duty of every such purchaser upon making an assignment of said certificate to cause the same to be noted upon the page of the book in which such certificate is recorded in the office of the county clerk. History: Laws 1931, ch. 91, § 9; 1941 Comp., § 77-2345; 1953 Comp., § 75-24-45. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For application of this section, see compiler's note to 73-11-40 NMSA 1978.
NM Stat § 73-11-47 (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 73-11-47 - [Property of unknown owners; tax sales by district.]

Whenever any property is listed on the assessment roll of the district, if the property of unknown owners, the same proceedings shall be had as provided for in this act [73-11-37, 73-11-38, 73-11-40 to 73-11-47 NMSA 1978] against the property of known owners. History: Laws 1931, ch. 91, § 10; 1941 Comp., § 77-2346; 1953 Comp., § 75-24-46. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For application of this section, see compiler's note to 73-11-40 NMSA 1978.
NM Stat § 73-11-49 (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 73-11-49 - [Payment of claims; warrants; register of warrants.]

No claim, except as otherwise provided in Section 24 [73-11-33 NMSA 1978], of said Chapter 20, shall be paid by the district treasurer until the same shall have been allowed by the board, and only upon warrants signed by the president and countersigned by the secretary, which warrants shall state the date authorized by the board and for what purpose; provided, however, warrants to pay current expenses, salaries, labor and material accounts may be drawn by an officer and an employe, designated by standing order of the directors, when such accounts have been contracted and ordered paid by the directors. Provided, also, no warrant shall be issued or obligation incurred unless the district treasurer has sufficient funds on hand to pay such warrant when it is presented for payment. The district treasurer shall keep a register in which he shall enter each warrant presented for payment, showing the date and amount of such warrant, to whom payable, the date of the presentation for payment, the date of payment, and all warrants shall be paid in the order of their presentation for payment to the district treasurer. History: Laws 1919, ch. 20, § 27; 1921, ch. 39, § 5; C.S. 1929, § 73-128; 1941 Comp., § 77-2348; 1953 Comp., § 75-24-48. 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," see 73-11-54 NMSA 1978.
NM Stat § 73-11-50 (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 73-11-50 - Financial statement of directors.

A. The board of directors of any such irrigation district, at the first regular meeting of each year, shall render, and immediately thereafter cause to be published a verified statement of the financial condition of the district for the preceding year, together with a statement of expenditures by the United States under any contract the district has entered into with the United States, or other construction contracts, such statement or statements to show status of administration expenses, operation and maintenance costs and construction costs, in a manner reasonably clear to the general public. Said publications shall be made at least once each week for two weeks in some newspaper published in the county where the office of the district is located, or the said statements may be issued in pamphlet or leaflet form and mailed to the last known address of each qualified elector. B. The board of directors of any irrigation district organized for the purpose of cooperation with the United States under the federal reclamation law, so long as such district is in continued cooperation with the United States in accordance with the purpose for which it was organized, may satisfy the publication requirements of this subsection in lieu of the requirements imposed by Subsection A of this section in the following manner: (1) by maintaining on file in the office of the district the same financial information as required to be published by other irrigation districts; and, (2) making such finincial [financial] information available for inspection by any qualified elector of the district; and (3) providing any qualified elector of the district a copy of such financial information upon request. History: Laws 1921, ch. 39, § 8; C.S. 1929, § 73-162; 1941 Comp., § 77-2349; 1953 Comp., § 75-24-49; Laws 1959, ch. 250, § 1. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For definitions of "irrigation district" and "board of directors," see 73-11-54 NMSA 1978. For notice by publication, see 14-11-1 NMSA 1978. For federal reclamation laws, see 43 U.S.C. § 371 et seq. Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 61. 94 C.J.S. Waters § 320.
NM Stat § 73-11-51 (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 73-11-51 - [Violation of duty; liability on bond; removal from office.]

For any wilful violation of any express duty herein provided for on the part of any officer named in this act, or in Chapter 20, Session Laws of 1919, he shall be liable upon his official bond and be subject to removal from office by proceedings brought in the district court of the county wherein the office of the board of directors of the district is located by any assessment payer of the district. History: Laws 1921, ch. 39, § 12; C.S. 1929, § 73-166; 1941 Comp., § 77-2350; 1953 Comp., § 75-24-50. 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 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 § 61. 94 C.J.S. Waters § 320.
NM Stat § 73-11-52 (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 73-11-52 - ["District" defined; law of 1919.]

Wherever the word district is used in this act it shall be held to mean and include only the lands described in the official order establishing said district and the official plat thereof on record in the office of the county clerk, as hereinbefore provided in this act, and such lands as may be included in any district in accordance with the provisions of Sections 34 to 43 [73-10-26 to 73-10-35 NMSA 1978] inclusive. History: Laws 1919, ch. 20, § 58; C.S. 1929, § 73-159; 1941 Comp., § 77-2351; 1953 Comp., § 75-24-51. 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 73-11-1 NMSA 1978. Cross references. — For the establishment of the district, see 73-10-5 NMSA 1978.
NM Stat § 73-11-53 (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 73-11-53 - [Construction of law of 1919.]

This act shall be construed as applying only to districts organized for the purpose of cooperation with the United States under the federal reclamation law or other federal laws as defined in Section one [1] [73-10-1 NMSA 1978] hereof and nothing herein contained shall be so construed as to affect or interfere with the organization, operation or maintenance of any irrigation district organized or to be organized under any other laws of this state. Nor shall this act be so construed as to affect the validity of any district heretofore organized under the laws of this state for the purpose of cooperation with the United States under the federal reclamation law or other federal laws, or its right in or to property or any of its rights or privileges of whatsoever kind or nature; but said districts are hereby made subject to the provisions of this act so far as applicable; nor shall this act be construed to affect, impair or discharge any contract, obligation, lien or charge, for, or upon which such district was or might become liable or chargeable had not this act been passed; nor shall it affect the validity of any bonds which have been issued and sold, or issued but not sold; nor shall it affect any action which may now be pending. Provided, that any irrigation district heretofore organized, or hereafter to be organized under the provisions of any other laws of this state which may desire to cooperate with the United States under the federal reclamation law or other federal laws, may enter into a contract with the United States providing for such cooperation with the United States, and after such contract shall have been approved by a majority of the qualified electors of said district at an election held as provided under this act, such irrigation district shall thereafter become subject to the provisions of this act. History: Laws 1919, ch. 20, § 59; C.S. 1929, § 73-160; 1941 Comp., § 77-2352; 1953 Comp., § 75-24-52. 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 73-11-1 NMSA 1978. Cross references. — For federal reclamation laws, see 43 U.S.C. § 371 et seq. Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 97. 94 C.J.S. Waters § 316.
NM Stat § 73-11-54 (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 73-11-54 - [Definitions and construction; law of 1921.]

Whenever the term "irrigation district" or the word "district" shall appear in this act, it shall mean irrigation district organized under and by virtue of Chapter 20, Session Laws of New Mexico, 1919, or acts supplemental thereto or amendatory thereof; and the words "this act" appearing in the foregoing amendatory sections, may be construed as applying also to said Chapter 20, and the words "board of directors" or the word "directors" anywhere in this act shall mean the board of directors of such an irrigation district; and the following sections herein except the last are to be construed as applying only to irrigation districts so organized. History: Laws 1921, ch. 39, § 7; C.S. 1929, § 73-161; 1941 Comp., § 77-2353; 1953 Comp., § 75-24-53. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Compiler's notes. — For the "foregoing amendatory sections," see 73-10-6, 73-10-16, 73-11-27, 73-11-29, 73-11-31, 73-11-49 NMSA 1978. For the "following sections," see 73-10-23, 73-10-45, 73-11-3, 73-11-5, 73-11-13 to 73-11-17, 73-11-19 to 73-11-26, 73-11-30, 73-11-34, 73-11-35, 73-11-50, 73-11-51 NMSA 1978. The "last" section, referred to herein, is a general repeal section. See Laws 1921, ch. 39, § 31. For the meaning of "this chapter", see compiler's note to 73-11-16 NMSA 1978, and for the meaning of "this act", see compiler's note to 73-11-1 NMSA 1978. Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 107. 94 C.J.S. Waters § 336.