reglab/housing_qa huggingface dataset:
NM Stat § 73-1-22 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 1 - Artesian Conservancy Districts|Section 73-1-22 - Assessment and collection; levy to be property lien; time of payment.

The levies herein provided for shall be made by resolution of the board of directors, and the amount thereof, together with the tax roll showing the property which the assessment and levy is to be made against, shall be certified by July 15 of each year to the board of county commissioners of the county or counties in which the district is situated and included in the next annual levy for state and county purposes. The amount shall be extended on the tax schedules for property taxation purposes and be collected for the use of such district in the same manner as are taxes for county purposes, and the revenue laws of the state, for the levy and collection of taxes for county purposes, except as herein modified, shall be applicable for the levy and collection of the amount certified by the board of such district, including the penalties and enforcement thereof, and forfeiture for delinquent taxes. Taxes levied against the property in the district, as herein provided, shall be a lien upon the same from the time of such levy, subject only to levies made for state and county purposes. All collections made by the county treasurers pursuant to such levies shall be paid to the treasurer of the district on or before the tenth day of the next succeeding calendar month, and a list of the payers, the amount paid by each and the property covered thereby shall accompany such remittance. Such statement of the list of the payers shall be made upon forms furnished to the treasurer by the directors of the district. History: Laws 1931, ch. 97, § 20; 1941 Comp., § 77-1320; 1953 Comp., § 75-13-20; Laws 1986, ch. 32, § 36. ANNOTATIONSCross references. — For laws regarding imposition, administration and enforcement of taxes, see 7-37-1 to 7-37-7 and 7-38-1 to 7-38-93 NMSA 1978. The 1986 amendment added the section heading, inserted "by July 15 of each year" in the first sentence, substituted "tax schedules for property taxation purposes" for "tax rolls" in the second sentence and made minor stylistic changes. Extent of tax exemption. — Exemption from taxation is not applicable to an earthen dam for an irrigation system owned by a nonprofit corporation engaged in distributing water to its various shareholders. Storrie Project Water Users Ass'n v. Gonzales, 1949-NMSC-052, 53 N.M. 421, 209 P.2d 530. Lands leased from state not taxable. — Water rights on lands leased from state or United States are not subject to conservancy district tax; that assessment is levied against the land rather than the particular water right. 1958 Op. Att'y Gen. No. 58-26.
NM Stat § 73-1-23 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 1 - Artesian Conservancy Districts|Section 73-1-23 - [Loans in anticipation of taxes; repayment.]

The directors are hereby authorized to borrow money in anticipation of the proceeds from the collection of taxes to be derived from any uniform annual levy, and in such case the proceeds of all such taxes collected shall be applied to the repayment of such loan and to no other purpose, until the same be paid in full. The directors shall cause adequate annual tax levies to be made, as herein provided, until all obligations of the district are fully satisfied. History: Laws 1931, ch. 97, § 21; 1941 Comp., § 77-1321; 1953 Comp., § 75-13-21. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
NM Stat § 73-1-24 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 1 - Artesian Conservancy Districts|Section 73-1-24 - [Underground waters.]

Wherever any artesian conservancy district has heretofore been organized or may hereafter be organized, under and pursuant to Chapter 97 of the New Mexico Session Laws of 1931 [73-1-1 to 73-1-13 and 73-1-16 to 73-1-23 NMSA 1978], or amendments thereto, such conservancy district may be given the same rights, power and authority as to all underground waters within the boundaries of such conservancy district as have been or may hereafter be conferred upon such district by said legislative act, and amendments thereto, as to artesian waters; provided, however, the boundaries of such underground waters have been reasonably ascertained and the same, or a substantial portion thereof, have been beneficially appropriated for private, public, domestic or irrigation purposes and are subject to appropriation, as provided by Chapter 131 of the New Mexico Session Laws of 1931 [72-12-1 to 72-12-10 NMSA 1978], or amendments thereto, and provided further it is determined that said underground waters, or a substantial portion thereof, are derived from the artesian basin, or basins, included, or to be included in such district, and that the same are so closely related to such artesian waters that they can be effectively conserved by said district. History: Laws 1941, ch. 98, § 1; 1941 Comp., § 77-1322; 1953 Comp., § 75-13-22. 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. — 78 Am. Jur. 2d Waters §§ 89, 92, 151. 93 C.J.S. Waters §§ 89, 92.
NM Stat § 73-1-26 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 1 - Artesian Conservancy Districts|Section 73-1-26 - [Right of conservancy district to protest interference; appeal to district court.]

That any artesian conservancy district which has heretofore been organized, or may be hereafter organized, as provided by law, shall in addition to the powers granted to such districts have the right, power and authority to protest or object to any application made to the state engineer to appropriate any waters included within the boundaries of such conservancy district which may be subject to appropriation as provided by law, and to protest or object to any application to the state engineer to change the location of any well or to change the use of waters for any purpose other than that for which originally granted, where it is determined by resolution of the board of directors of such district that the granting of such proposed application would interfere with any existing water rights or program of such conservancy district for the conservation of the waters sought to be appropriated, and such district shall have the right to appeal to the district court from the decision of the state engineer within the time and manner provided by law for appeals from such decisions. History: Laws 1941, ch. 98, § 3; 1941 Comp., § 77-1324; 1953 Comp., § 75-13-24. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For appropriation and changes in use of waters upon application to state engineer, see 72-5-1 NMSA 1978. For appeals to district court, see 72-7-1 to 72-7-3 NMSA 1978. For procedures governing administrative appeals to the district court, see Rule 1-074 NMRA. For scope of review of the district court, see Zamora v. Village of Ruidoso Downs, 120 N.M. 778, 907 P.2d 182 (1995). District has duty to participate in litigation affecting owners' rights. — When vested water rights of owners of the district is in question, the district certainly has not only standing but a duty to participate in litigation affecting those rights. State ex rel. Reynolds v. Lewis, 1973-NMSC-035, 84 N.M. 768, 508 P.2d 577. Section does not exclude suit regarding well drilled outside district. — Though an artesian conservancy district has a legal remedy provided expressly by statute for opposing application for appropriation of waters made to the state engineer where appropriation is within the district, it is not precluded from seeking injunctive relief against use of water from a well which is drilled without such permit outside territorial boundaries of the district and which taps waters of the artesian basin that underlies the district. Pecos Valley Artesian Conservancy Dist. v. Peters, 1945-NMSC-029, 50 N.M. 165, 173 P.2d 490.
NM Stat § 73-1-27 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 1 - Artesian Conservancy Districts|Section 73-1-27 - Carriage loss allowance established.

In addition to the duty of water for irrigation within any artesian conservancy district established under the provisions of Sections 73-1-1 through 73-1-26 NMSA 1978, there shall be, as a matter of right, an additional two acre-inches of water per year per acre-foot of an established water right to compensate for carriage loss between the point of appropriation and the point of beneficial use. History: 1953 Comp., § 75-13-25, enacted by Laws 1971, ch. 53, § 1.
NM Stat § 73-2-2 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 2 - Ditches or Acequias|Section 73-2-2 - [Condemnation of lands.]

If the owner or owners of lands, where a new ditch for an acequia is to be made, should ask an exorbitant price as a compensation therefor, which shall not be satisfactory to the owner or owners of such acequia, it shall be the duty of the probate judge of the county in which it may occur, to appoint three skillful men of well-known honesty, to make an appraisement thereof and fix the compensation. History: Laws 1874, ch. 10, § 2; C.L. 1884, § 18; C.L. 1897, § 24; Laws 1903, ch. 44, § 3; Code 1915, § 5738; C.S. 1929, § 151-408; 1941 Comp., § 77-1402; 1953 Comp., § 75-14-2. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For appraisal of land taken upon reconstruction of ditch, see 73-2-57 to 73-2-62 NMSA 1978. Am. Jur. 2d, A.L.R. and C.J.S. references. — 26 Am. Jur. 2d Eminent Domain §§ 77, 202, 206. Exercise of eminent domain by private owner for purpose of irrigating land, 9 A.L.R. 583, 27 A.L.R. 519. Eminent domain for irrigation, combination of public and private uses or purposes, 53 A.L.R. 19. 28 C.J.S. Drains § 79 et seq.; 29A C.J.S. Eminent Domain § 286.
NM Stat § 73-2-3 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 2 - Ditches or Acequias|Section 73-2-3 - [Taking of lands for construction.]

In case a community of people desire to construct a ditch or acequia in any part of the state, and the constructors are the owners of all the land upon which said ditch or acequia is constructed, in such case no one shall be bound to pay for said land, as all the persons interested in the construction of said ditch or acequia are to be benefited by it. History: Laws 1851-1852, p. 189, § 7; C.L. 1865, ch. 1, § 7; C.L. 1884, § 4; C.L. 1897, § 4; Code 1915, § 5736; C.S. 1929, § 151-406; 1941 Comp., § 77-1403; 1953 Comp., § 75-14-3. 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. — 94 C.J.S. Waters § 339.
NM Stat § 73-2-4 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 2 - Ditches or Acequias|Section 73-2-4 - [Preference right for irrigation; obstruction.]

No inhabitant of this state shall have the right to construct any building of the impediment of the irrigation of lands or fields, such as mills or any other property that may obstruct the course of the water; as the irrigation of the fields should be preferable to all others. History: Laws 1851-1852, p. 189, § 2; C.L. 1865, ch. 1, § 2; C.L. 1884, § 1; C.L. 1897, § 1; Code 1915, § 5734; C.S. 1929, § 151-404; 1941 Comp., § 77-1404; 1953 Comp., § 75-14-4. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For penalty for obstructing use of water, see 72-8-3 NMSA 1978. City may not condemn community acequia for use as street. — City may not condemn community acequia in actual use for conducting water for irrigation of lands, for use as a street or for widening a street. City of Albuquerque v. Garcia, 1913-NMSC-006, 17 N.M. 445, 130 P. 118. Equitable relief not always warranted. — Unlawful diversion of water from community acequia or naked trespass unaccompanied with great or irreparable damage or mischief will not warrant equitable relief. La Mesa Cmty. Ditch v. Appelzoeller, 1914-NMSC-033, 19 N.M. 75, 140 P. 1051. Am. Jur. 2d, A.L.R. and C.J.S. references. — 25 Am. Jur. 2d Drains and Drainage Districts § 33. 28 C.J.S. Drains § 78.
NM Stat § 73-2-6 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 2 - Ditches or Acequias|Section 73-2-6 - [Ancient ditches protected.]

The course of ditches or acequias established prior to July 20, 1851, shall not be disturbed. History: Laws 1851-1852, p. 189, § 8; C.L. 1865, ch. 1, § 8; C.L. 1884, § 5; C.L. 1897, § 5; Code 1915, § 5732; C.S. 1929, § 151-402; 1941 Comp., § 77-1406; 1953 Comp., § 75-14-6. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Intent of section. — Section was enacted primarily for protection of ditches from outside trespassers, it was intended as a guarantee against destruction or disturbance of ditches then in existence. Candelaria v. Vallejos, 1905-NMSC-019, 13 N.M. 146, 81 P. 589. Section has no application to ditches constructed after its enactment. Candelaria v. Vallejos, 1905-NMSC-019, 13 N.M. 146, 81 P. 589. Section prohibits changing course or combining ditches. — Commissioners (see Section 73-2-12 NMSA 1978) have no power to change the course of a ditch, or combine two, if the ditches were established prior to 1851. 1930 Op. Att'y Gen. No. 30-115. Law reviews. — For article, "Water Rights Problems in the Upper Rio Grande Watershed and Adjoining Areas," see 11 Nat. Resources J. 48 (1971).
NM Stat § 73-2-8 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 2 - Ditches or Acequias|Section 73-2-8 - [Management of ditches crossing county line.]

Where any acequia or ditch, public or private, passes from within the limits of any one county, to within the lines of any other county, such acequias or ditches within the proper precincts of their respective counties shall be under the exclusive control and management of the officers of such precincts and counties. History: Laws 1882, ch. 30, § 2; C.L. 1884, § 16; C.L. 1897, § 22; Code 1915, § 5752; C.S. 1929, § 151-422; 1941 Comp., § 77-1408; 1953 Comp., § 75-14-8. 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. — 77 Am. Jur. 2d Venue § 18. 28 C.J.S. Drains § 9.
NM Stat § 73-2-9 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 2 - Ditches or Acequias|Section 73-2-9 - [Acequias declared public.]

All rivers and streams of water in this state, known prior to January 7, 1852, as public ditches or acequias, are established and declared to be public ditches or acequias. History: Laws 1851-1852, p. 277, § 1; C.L. 1865, ch. 1, § 9; C.L. 1884, § 6; C.L. 1897, § 6; Code 1915, § 5731; C.S. 1929, § 151-401; 1941 Comp., § 77-1409; 1953 Comp., § 75-14-9. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For provision that natural waters are public waters, see 72-1-1 NMSA 1978. Section has no application to stream like the Rio Grande, but refers to ditches or natural watercourses used as acequias that have become subjected to ownership, and upon which labor is expended for appropriation and irrigation. Albuquerque Land & Irrigation Co. v. Gutierrez, 1900-NMSC-017, 10 N.M. 177, 61 P. 357, aff'd, 188 U.S. 545, 23 S. Ct. 338, 47 L. Ed. 588 (1903). State legislation may not destroy United States' riparian rights. — In the absence of specific authority from congress, a state cannot by legislation destroy the right of the United States, as owner of lands bordering on a stream, to the continued flow of its waters. United States v. Rio Grande Dam & Irrigation Co., 174 U.S. 690, 19 S. Ct. 770, 43 L. Ed. 1136 (1899). Community acequias are public acequias within the meaning of this section. State ex rel. Black v. Aztec Ditch Co., 1919-NMSC-057, 25 N.M. 590, 185 P. 549. Community bylaw cannot contravene section. — Members of a community ditch system cannot adopt a bylaw in contravention of statute. State ex rel. Black v. Aztec Ditch Co., 1919-NMSC-057, 25 N.M. 590, 185 P. 549. Law reviews. — For article, "Water Rights Problems in the Upper Rio Grande Watershed and Adjoining Areas," see 11 Nat. Resources J. 48 (1971).
NM Stat § 73-2-10 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 2 - Ditches or Acequias|Section 73-2-10 - [Ownership of plants on banks.]

All plants of any description growing on the banks of said ditches, or acequias, shall belong to the owners of the land through which said ditches or acequias run. History: Laws 1851-1852, p. 277, § 16; C.L. 1865, ch. 1, § 24; C.L. 1884, § 11; C.L. 1897, § 17; Code 1915, § 5745; C.S. 1929, § 151-415; 1941 Comp., § 77-1410; 1953 Comp., § 75-14-10. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. No right to forage. — The law of the State of New Mexico does not recognize a limited forage right implicit in a right of way for the maintenance and enjoyment of a vested water right. Walker v. United States, 2007-NMSC-038, 142 N.M. 45, 162 P.3d 882. Acequia as boundary. — Description in a written instrument calling for acequia as a boundary carries title to the center of the acequia. Tagliaferri v. Grande, 1911-NMSC-052, 16 N.M. 486, 120 P. 730.
NM Stat § 73-2-12 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 2 - Ditches or Acequias|Section 73-2-12 - Officers, election, bonds and vacancies in certain counties.

The officers of such community ditches or acequias shall consist of three commissioners and one mayordomo or superintendent, each of whom shall be the owner of an interest in the ditch or the water therein. The officers shall be elected biennially on the first Monday of December of the odd numbered years and shall assume the duties of their office not later than the first Monday of the following January. On or before the first Monday of January, the commissioners shall organize by election of one of their number as chairman, another as secretary and another as treasurer. The treasurer shall be required to give a bond to the state in a sum to be fixed by the commissioners. The mayordomo shall also be required to give a bond to the state in a sum to be fixed by the commissioners. The condition of the bonds [is] to be for the accounting of all money coming into their hands by virtue of their offices and for the faithful performance of their respective duties. In the event of a vacancy in the office of mayordomo, the commissioners shall have power to appoint a mayordomo or superintendent to hold office until his successor is elected and qualified. History: Laws 1895, ch. 1, § 2; C.L. 1897, § 9; Code 1915, § 5746; C.S. 1929, § 151-416; 1941 Comp., § 77-1412; 1953 Comp., § 75-14-12; Laws 1987, ch. 64, § 1. ANNOTATIONSCross references. — For special provisions governing acequias in certain counties, see 73-3-1 to 73-3-11 NMSA 1978. The 1987 amendment, effective June 19, 1987, added the present catchline; divided the former first sentence into two sentences; in the present second sentence, substituted "biennially" for "annually" and inserted "of the odd numbered years" following "December"; deleted "as herein before provided" from the end of the last sentence; and made minor stylistic changes. Officers not elected according to law not de jure. — Officers of community ditches or acequias become such only by strict compliance by members of the community with the law which provides for election of such officers. If pretended officers are elected in a way or manner not authorized by law, such officers do not become de jure officers of the statutory corporation. State ex rel. Cmty. Ditches v. Tularosa Cmty. Ditch, 1914-NMSC-069, 19 N.M. 352, 143 P. 207. Mayordomo officer of political subdivision for social security purposes. — Mayordomo of a community ditch association is considered an officer of a political subdivision of the state for social security coverage purposes. 1970 Op. Att'y Gen. No. 70-46. Mayordomo's official capacity should not be questioned for lack of bond. 1916 Op. Att'y Gen. No. 16-1790.
NM Stat § 73-2-13 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 2 - Ditches or Acequias|Section 73-2-13 - [Vacancies in office of commissioner.]

In case a vacancy shall occur among the commissioners of any community ditch or acequia, by death, resignation or otherwise, the remaining commissioners or commissioner shall fill such vacancy by appointment, and those appointed shall hold their offices until their successors are regularly elected and qualified. History: Laws 1919, ch. 116, § 1; C.S. 1929, § 151-502; 1941 Comp., § 77-1413; 1953 Comp., § 75-14-13. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Cross references. — For vacancies in certain counties, see 73-3-1 NMSA 1978.
NM Stat § 73-2-15 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 2 - Ditches or Acequias|Section 73-2-15 - [Failure to hold election; calling of special election.]

In case no election shall be held of commissioners of any community ditch or acequia on the first Monday of December as provided by law, the commissioners holding office during the preceding year shall call and hold an election as soon as practicable thereafter, and give at least five days notice thereof by posting not less than six notices on the line of said ditch or acequia, stating the place and time of the election; said election to be conducted in the manner provided for the regular annual elections, and under existing provisions of law relative to such elections and the votes thereat. In case the commissioners shall refuse or neglect to call and hold said elections within a reasonable time, any three or more of those entitled to vote thereat may call such election and hold the same in the manner and under the provisions aforesaid, and the three persons receiving the highest number of votes at such election shall be the commissioners of the said ditch or acequia until their successors are regularly elected and qualified. History: Laws 1919, ch. 116, § 2; C.S. 1929, § 151-503; 1941 Comp., § 77-1415; 1953 Comp., § 75-14-15. ANNOTATIONSCross references. — For elections in certain counties, see 73-3-3 NMSA 1978. For publication in lieu of posting, see 14-11-12 NMSA 1978.
NM Stat § 73-2-16 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 2 - Ditches or Acequias|Section 73-2-16 - [Disqualifications.]

It shall be prohibited to elect or appoint as mayordomo of acequias or public road supervisor all persons of ill-health, of a notable malady, or who are demented or of unsound mind or who are lame either in one leg or both or one arm or both, and furthermore all persons who are exempted by law from paying road taxes. History: Laws 1891, ch. 90, § 1; C.L. 1897, § 50; Code 1915, § 5747; C.S. 1929, § 151-417; 1941 Comp., § 77-1416; 1953 Comp., § 75-14-16. ANNOTATIONSCross references. — For elections in certain counties, see 73-3-3 NMSA 1978. Compiler's notes. — The office of road supervisor was abolished by Laws 1912, ch. 54, § 9, and the latest law levying a road tax was repealed by Laws 1927, ch. 44, § 1. The present position of road supervisor, provided for in 67-4-5 NMSA 1978, was created by Laws 1921, ch. 135, § 3.