reglab/housing_qa huggingface dataset:
NM Stat § 73-13-20 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 13 - General Provisions Relating to Irrigation Districts|Section 73-13-20 - [Expiration of redemption period; tax deed to district; prior liens.]

Whenever any such land so sold has been heretofore or shall be hereafter struck off to the county, and has not been redeemed, and the duplicate tax sale certificate therefor has not been sold or assigned by the county, it shall be the duty of the county treasurer, upon application by the board of directors of such district, at any time after the expiration of the period of redemption provided by law, to execute and deliver a tax deed conveying said land to said district subject to a prior lien for all the taxes, interest, penalty and costs due thereon; provided that where such land has been sold for delinquent taxes under the provisions of Chapter 133 of the Session Laws of 1921, the provisions of Section 453 of said Chapter 133 shall be complied with before such deed shall be issued. History: Laws 1923, ch. 107, § 2; C.S. 1929, § 73-302; 1941 Comp., § 77-2521; 1953 Comp., § 75-26-20. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Compiler's notes. — Laws 1921, ch. 133 was superseded by 72-7-1 to 72-7-38, 72-8-1 to 72-8-52, 1953 Comp. These provisions were superseded by 7-38-1 NMSA 1978 et seq. Laws 1925, ch. 102, § 28, repealed Laws 1921, ch. 133, § 453. Cross references. — For procedure for districts cooperating under federal reclamation laws, see 73-11-44, 73-11-45 NMSA 1978. For deeds issued for sale for tax delinquency, see 7-38-70 NMSA 1978.
NM Stat § 73-13-21 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 13 - General Provisions Relating to Irrigation Districts|Section 73-13-21 - [Sale of land or water rights acquired through tax sale; discharge of lien; recording.]

It shall be the duty of said board of directors to sell said land or any part thereof or any water rights appurtenant thereto as soon as practicable for not less than the amount of such lien and to pay to the county treasurer the amount of said lien together with accrued interest and costs, and thereupon said treasurer shall issue and deliver to the district a receipt therefor, which shall discharge said taxes and merge said lien in the district and its successor in title, which receipt shall be entitled to be recorded in the real estate records of the county without acknowledgment. History: Laws 1923, ch. 107, § 3; C.S. 1929, § 73-303; 1941 Comp., § 77-2522; 1953 Comp., § 75-26-21. 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 § 107. 94 C.J.S. Waters § 336.
NM Stat § 73-13-22 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 13 - General Provisions Relating to Irrigation Districts|Section 73-13-22 - [Authority to purchase; expenses of purchase.]

The board of directors of any such district shall have full power and authority in the name and for the benefit of such district to make such purchases, to receive and hold title to such lands and water rights, to prosecute suits to quiet title thereto and to sell and convey the same. The costs and expenses of any purchases and sales authorized by this act [73-13-19 to 73-13-23 NMSA 1978] and amounts required to pay the taxes assessed against such lands while title thereto is held by the district shall be deemed operating and current expense of such district and may be assessed as such. History: Laws 1923, ch. 107, § 4; C.S. 1929, § 73-304; 1941 Comp., § 77-2523; 1953 Comp., § 75-26-22. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For actions to quiet title, see 42-6-1 NMSA 1978 et seq. 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 § 73-13-23 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 13 - General Provisions Relating to Irrigation Districts|Section 73-13-23 - When county be reinvested with title.

Provided, however, that if the amount of the lien to which the county treasurer's deed shall be made, as provided by Section 2 [73-13-20 NMSA 1978] hereof, be not fully paid within six years from the date of such deed, the county shall, at the expiration of such period, be and immediately become reinvested by operation of law, with the title conveyed thereby: and this amendment shall apply to tax deeds heretofore issued if three years have not expired after the date of said deeds and prior to the time this act shall go into effect. History: Laws 1923, ch. 107, § 5; C.S. 1929, § 73-305; Laws 1934 (S.S.), ch. 8, § 13; 1941 Comp., § 77-2524; 1953 Comp., § 75-26-23.
NM Stat § 73-13-24 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 13 - General Provisions Relating to Irrigation Districts|Section 73-13-24 - [Assessment, levy and collection of taxes by district.]

That whenever any board of directors of any irrigation district, organized under the laws of the state of New Mexico, shall decide by appropriate resolution that it is to the best interest of such district to assess, levy and collect the taxes of such district it may take over such duties. History: Laws 1927, ch. 129, § 1; C.S. 1929, § 73-401; Laws 1933, ch. 121, § 1, 1941 Comp., § 77-2525; 1953 Comp., § 75-26-24. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Tax assessment void if made by unauthorized person. — An assessment of taxes can be made only by an official or board designated by law to make it, and an attempted assessment by any other person is void. Atchison, Topeka & Santa Fe Ry. v. Elephant Butte Irrigation Dist., 110 F.2d 767 (10th Cir. 1940). Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 70. 94 C.J.S. Waters § 334.
NM Stat § 73-13-25 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 13 - General Provisions Relating to Irrigation Districts|Section 73-13-25 - [Definitions.]

The word "district" as hereinafter used shall mean an irrigation district, organized under the laws of the state of New Mexico; the word "assessor-collector" as hereinafter used shall mean the assessor-collector of such irrigation district; the word "treasurer" as hereinafter used shall mean the treasurer of such irrigation district. History: Laws 1927, ch. 129, § 2; C.S. 1929, § 73-402; Laws 1933, ch. 121, § 2; 1941 Comp., § 77-2526; 1953 Comp., § 75-26-25. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Compiler's notes. — For application of section, see compiler's notes to 73-13-24 NMSA 1978.
NM Stat § 73-13-26 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 13 - General Provisions Relating to Irrigation Districts|Section 73-13-26 - [Notice of intention to take over taxation duties.]

In the event any board of directors of any such irrigation district shall, as provided in the first section [73-13-24 NMSA 1978] hereof, decide to take over the levying, assessment and collection of taxes of its district, it shall notify the boards of county commissioners of the counties in which such district lies of its intention, by serving on the chairman or chairmen thereof a copy of its resolution on or before the last day of February of the year for which it intends to take over such duties. History: Laws 1927, ch. 129, § 3; C.S. 1929, § 73-403; 1941 Comp., § 77-2527; 1953 Comp., § 75-26-26. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Compiler's notes. — For application of section, see compiler's notes to 73-13-24 NMSA 1978.
NM Stat § 73-13-27 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 13 - General Provisions Relating to Irrigation Districts|Section 73-13-27 - [Meeting for determination of tax rate.]

In the event of any such board of directors taking over such duties it shall become the duty of the board of directors, on or before the first day of September of each year, to determine the amount of money required to meet the obligations, maintenance, operating and current expenses for the ensuing year, and to fix the rate per acre of levy necessary to provide the amount of money required to pay the interest and principal of the bonds of said district as the same shall become due; also, to fix the rate per acre necessary to provide for the amount of money required for any other purposes under laws providing for the creating and operation of irrigation districts, and which are to be raised by the levy of taxes upon the lands of said district, and to certify the same to the assessor-collector of said district. The rate of levy necessary to raise the required amount of money for said district may be increased 15% to cover delinquencies. History: Laws 1927, ch. 129, § 4; C.S. 1929, § 73-404; 1941 Comp., § 77-2528; 1953 Comp., § 75-26-27. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Compiler's notes. — For application of section, see compiler's notes to 73-13-24 NMSA 1978. Cross references. — For meeting to determine expenses, see 73-9-22 NMSA 1978. For meeting to determine expenses of a district cooperating with federal reclamation laws, see 73-11-29 NMSA 1978. For the meeting to determine the expenses of electrical districts, see 73-12-18 NMSA 1978. Tax assessment void if made by unauthorized person. — An assessment of taxes can be made only by an official or board designated by law to make it, and an attempted assessment by any other person is void. Atchison, Topeka & Santa Fe Ry. v. Elephant Butte Irrigation Dist., 110 F.2d 767 (10th Cir. 1940).
NM Stat § 73-13-28 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 13 - General Provisions Relating to Irrigation Districts|Section 73-13-28 - [Assessor-collector and treasurer; appointment; bond of assessor-collector; salary; deputies.]

It shall become the duty of the board of directors of any such district after deciding to take over the duties of levying, assessing and collecting of the taxes of such district to appoint an assessor-collector and treasurer of such district; provided, that one person may be appointed to all of such offices. The person or persons appointed to such offices shall hold the same at the pleasure of the board. The assessor-collector shall qualify by making and entering into a good and sufficient bond signed by a surety company, authorized to do business in this state, such bond to be subject to the approval of the board of directors and of the district judge of the district in which the office of the irrigation district is located, the amount thereof to be fixed by such board of directors, but such bond shall be in a sum not less than the sum of twenty thousand ($20,000) dollars, conditioned for the faithful performance of his duties as assessor-collector, and for the paying over to the treasurer or to a legal depository all funds or sums of money and other things of value coming into his hands as such assessor-collector. The board of directors may require additional bond or additional security at any time the same be advisable in their judgment. Such assessor-collector shall receive in full compensation for his service such salary as shall be fixed by the board of directors not exceeding the rate of fifteen hundred ($1,500) dollars per annum. One or more deputies may be appointed by the board of directors to assist the assessor-collector and treasurer, for such period of time as the board may direct, and when so appointed, such deputy shall perform such duties as the board of directors may order, and may be removed at any time, at the pleasure of the board of directors. Any such deputy shall give bond in such amount as the board of directors may require, which shall be conditioned as the bond of the assessor-collector is conditioned. Such assessor-collector shall perform such other duties as the board of directors shall determine, and the board shall fix his additional compensation, if any, therefor. History: Laws 1927, ch. 129, § 5; C.S. 1929, § 73-405; Laws 1933, ch. 23, § 1; 1941 Comp., § 77-2529; 1953 Comp., § 75-26-28. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Compiler's notes. — For application of section, see compiler's notes to 73-13-24 NMSA 1978.
NM Stat § 73-13-29 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 13 - General Provisions Relating to Irrigation Districts|Section 73-13-29 - [Collections for United States; additional bond of treasurer.]

In case any district is appointed fiscal agent of the United States, or is authorized by the United States to make collections of money for and in behalf of the United States, in connection with any federal reclamation project, such treasurer shall execute a further additional bond, in such sum as the secretary of the interior may require, conditioned for the faithful discharge by the district of its duties as fiscal or other agent of the United States, under such appointment or authorization; such additional bond to be approved, recorded and filed as provided for other official bonds, and any such additional bond may be sued on by the United States or any person injured by the failure of such officer or the district to perform the conditions of such bond. History: Laws 1927, ch. 129, § 6; C.S. 1929, § 73-406; 1941 Comp., § 77-2530; 1953 Comp., § 75-26-29. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Compiler's notes. — For application of section, see compiler's notes to 73-13-24 NMSA 1978.
NM Stat § 73-13-30 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 13 - General Provisions Relating to Irrigation Districts|Section 73-13-30 - [Treasurer; bond; salary.]

The treasurer after being appointed by the board of directors shall qualify by making an oath that he will well and truly perform his duties as such treasurer and by entering into a bond to the state of New Mexico conditioned the same as the bonds of county treasurers. Said bond to be in a sum to be fixed by the board of directors, but such bond shall be not less than the sum of twenty thousand ($20,000) dollars, to be signed by a surety company, authorized to do business in this state, and to be approved by the board of directors and the district judge of the district in which the office of said irrigation district is located. Said treasurer shall receive a salary fixed by the board of directors not exceeding the rate of fifteen hundred ($1,500) dollars per annum, and shall hold his office at the pleasure of the board or [of] directors; provided, however, that in the event one person is appointed to all the offices of assessor-collector and treasurer, only one bond need be furnished in such sum as may be fixed by the board of directors, subject to the approval of the district judge of the district in which the office of the irrigation district is located. History: Laws 1927, ch. 129, § 7; C.S. 1929, § 73-407; Laws 1933, ch. 23, § 2; 1941 Comp., § 77-2531; 1953 Comp., § 75-26-30. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Compiler's notes. — For application of section, see compiler's notes to 73-13-24 NMSA 1978.
NM Stat § 73-13-31 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 13 - General Provisions Relating to Irrigation Districts|Section 73-13-31 - [Assessment roll.]

The assessor-collector, on or before the first day of November of each year, shall prepare the assessment roll of the district, upon the blanks to be furnished by the board of directors, by entering upon said roll the name of the owner, the description and area of each tract of land in said district subject to taxation under the irrigation district laws of this state; a description of the tracts on the assessment rolls according to the plat numbers on the maps of the district, prepared by the United States bureau of reclamation, shall be a sufficient description; and shall extend upon said assessment roll the amounts due from each tract of land for each fund certified to him by the board of directors in a separate column and also the total taxes so levied for all the purposes of said irrigation district and the total amount due from each tract of land for all purposes in said irrigation district. In the event said district is composed of land lying in different counties, the assessor-collector shall make a separate assessment roll for each county. Said assessment roll shall be kept at the office of the district and the taxes shall be payable at the office of the district. History: Laws 1927, ch. 129, § 8; C.S. 1929, § 73-408; Laws 1933, ch. 14, § 1; 1941 Comp., § 77-2532; 1953 Comp., § 75-26-31. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Compiler's notes. — For application of section, see compiler's notes to 73-13-24 NMSA 1978. Assessor-collector cannot assess land not determined to be subject to levy. — While the assessor-collector under this section is charged with the duty of preparing the final assessment roll of the district and extending the levies thereon, the primary duty of considering, determining and designating the land subject to assessment and levy and passing on claims of exemption is vested in the board of directors, and the assessor-collector can only extend upon the assessment roll such lands as have been determined and designated as subject to assessment and levy by the board of directors. Atchison, Topeka & Santa Fe Ry. v. Elephant Butte Irrigation Dist., 110 F.2d 767 (10th Cir. 1940). Board must determine. — Where board of directors does not determine and designate the lands of the railroad company as subject to assessment and levy for the years 1919 to 1931, inclusive, the treasurer-collector is without authority to place them on the tax rolls and to extend the levies thereon for such years. Atchison, Topeka & Santa Fe Ry. v. Elephant Butte Irrigation Dist., 110 F.2d 767 (10th Cir. 1940).
NM Stat § 73-13-32 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 13 - General Provisions Relating to Irrigation Districts|Section 73-13-32 - [Collection of taxes.]

It shall be the duty of the assessor-collector of said irrigation district to collect and receipt for all taxes levied as herein provided in the same manner and at the same time as is required in the receipt for, and the collection of, taxes upon real estate for county purposes; provided, that such collector shall receive in payment of the district bond fund taxes above mentioned for the year in which said taxes were levied, interest coupons or bonds issued by said irrigation district maturing within said year, the same as so much lawful money of the United States, if such interest coupons do not exceed the amount of taxes for district bond fund which the person tendering the same owes. The assessor-collector shall on or before the first Monday of each month, turn over to the treasurer all monies and coupons theretofore collected or received by him or an account of such taxes. History: Laws 1927, ch. 129, § 9; C.S. 1929, § 73-409; 1941 Comp., § 77-2533; 1953 Comp., § 75-26-32. 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 notes to 73-13-24 NMSA 1978. For collection of real estate taxes, see 7-38-73. Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 70. 94 C.J.S. Waters § 337.
NM Stat § 73-13-33 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 13 - General Provisions Relating to Irrigation Districts|Section 73-13-33 - [Date for payment of taxes; delinquency; interest; penalties and costs; districts cooperating with reclamation laws.]

All district taxes, tolls and charges of any irrigation district cooperating with the United States under the federal reclamation laws and other federal laws shall be due and payable as follows: first half January 1st of each year; second half July 1st of each year; on February 1 of each year, if the taxes, tolls and charges made the previous year shall not have been paid, one-half shall become delinquent; and on August 1st following, if not paid, the remaining one-half of said taxes, tolls and charges, shall become delinquent; and such taxes, tolls and charges from the respective dates of delinquency, shall bear interest at the rate of one-half of one percent per month until paid; provided, however, that when any such district shall have entered into a contract with the United States requiring the payment of the operation and maintenance costs to the United States in advance, all of such operation and maintenance taxes, tolls and charges, and all taxes, tolls and charges for current and miscellaneous expenses, shall be due and payable on the first day of January of each year, and on February 1st of each year, if the operation and maintenance taxes, tolls and charges, and taxes, tolls and charges for current miscellaneous expenses made the previous year shall not have been paid, all of the same shall become delinquent and shall bear interest at the rate of one-half of one percent per month until paid; and provided further, that the laws as to penalties and costs for delinquent taxes due to the county shall apply to delinquent taxes due to the district. History: Laws 1927, ch. 129, § 10; C.S. 1929, § 73-410; Laws 1939, ch. 217, § 1; 1941 Comp., § 77-2534; 1953 Comp., § 75-26-33. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For apparently conflicting sections, see 73-11-37, 73-11-38 NMSA 1978 and notes thereto. 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 § 73-13-34 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 13 - General Provisions Relating to Irrigation Districts|Section 73-13-34 - [Powers of district treasurer; delinquent taxes.]

That whenever any such irrigation district shall take over the levy, assessment and collection of the taxes of such district, the treasurer of such district shall have all the powers and be charged with all the duties, with reference to the collection of delinquent taxes of such district as are imposed by law on the county treasurer, with reference to the collection of state and county taxes, and that the provision by law regarding the collection of delinquent state and county taxes by suit, judgment, issuance and sale of tax sale certificates and tax deeds, or otherwise, shall be applicable to collection of delinquent taxes of such district; provided, however, that any tax sale certificate or tax deed, issued by the treasurer of such district shall be issued, subject to state, county and municipal taxes. History: Laws 1929, ch. 88, § 1; C.S. 1929, § 73-411; Laws 1933, ch. 121, § 3; 1941 Comp., § 77-2535; 1953 Comp., § 75-26-34. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For application of section, see compiler's notes to 73-13-24 NMSA 1978. For collection of delinquent taxes and sales in districts cooperating with federal reclamation laws, see 73-11-40 to 73-11-48 NMSA 1978. For collection of and sale for delinquent taxes, see 7-38-1 NMSA 1978 et seq.