2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 20 - Soil and Water and Watershed Conservation Districts › Section 73-20-46.1 - Assessments; limitations.

A levy approved by the voters of a district and authorized by the commission pursuant to Section 73-20-46 NMSA 1978 prior to July 1, 2018 shall continue to be assessed pursuant to the laws in effect at the time the levy was initially approved; provided that the aggregate of all levies in a district approved prior to July 1, 2018 that continue in effect and any levies in the same district approved on or after July 1, 2018 shall not exceed the maximum allowable levy in a district pursuant to Subsection A of Section 73-20-46 NMSA 1978.
History:
Laws 2019, ch. 212, § 258.
ANNOTATIONS
Emergency clauses.
— Laws 2019, ch. 212, § 286 contained an emergency clause and was approved April 3, 2019.
Ten-year limit applies to mill levies passed prior to the 2018 amendment to 73-20-46 NMSA 1978.
— Prior to the 2018 amendment to 73-20-46(A) NMSA 1978, the provision limited annual mill levies to one dollar per each thousand dollars of net taxable value for a period stated in the referendum of up to ten years, but in 2018, the New Mexico legislature amended the provision to increase the maximum annual amount of annual mill levies from one dollar to five dollars per each one thousand dollars of net taxable value and removed the language limiting mill levies to a stated period of up to ten years, and in 2019, clarified, by the enactment of 73-20-46.1 NMSA 1978, that a levy approved by the voters of a district and authorized by the commission pursuant to 73-20-46 NMSA 1978 prior to July 1, 2018 shall continue to be assessed pursuant to the laws in effect at the time the levy was initially approved. Hence, mill levies approved and existing prior to July 1, 2018 remain limited to a stated period of up to ten years.
Recent Amendments to the Soil and Water Conservation District Act
(12/4/20), Att'y Gen. Adv. Ltr. 2020-11.
New or increased mill levy's effect on mill levies in effect prior to July 1, 2018.
— Prior to the 2018 amendment to 73-20-46(A) NMSA 1978, the provision limited annual mill levies to one dollar per each thousand dollars of net taxable value for a period stated in the referendum of up to ten years, but in 2018, the New Mexico legislature amended the provision to increase the maximum annual amount of annual mill levies from one dollar to five dollars per each one thousand dollars of net taxable value and removed the language limiting mill levies to a stated period of up to ten years, and in 2019, the legislature clarified, by the enactment of 73-20-46.1 NMSA 1978, that a levy approved by the voters of a district and authorized by the commission pursuant to 73-20-46 NMSA 1978 prior to July 1, 2018 shall continue to be assessed pursuant to the laws in effect at the time the levy was initially approved. Hence, soil and water conservation districts holding a mill levy that existed prior to July 1, 2018 would retain that same mill levy if the district held a subsequent referendum and failed to approve a new mill levy or an increase in its old levy. Similarly, the successful passage of a new or increased mill levy would not affect the ten-year limit on an existing mill levy, and an increase in the amount of an older mill levy that existed prior to July 1, 2018 would remain subject to the ten-year limit after it was increased and could only be increased up to one dollar on each thousand dollars of net taxable value.
Recent Amendments to the Soil and Water Conservation District Act
(12/4/20), Att'y Gen. Adv. Ltr. 2020-11.