2023 New Mexico Statutes › Chapter 21 - State and Private Education Institutions › Article 16A - Learning Centers › Section 21-16A-6 - Learning center tax levy authorized; election.

A. A board may adopt a resolution authorizing, for learning center operational purposes, the imposition of a property tax upon the taxable value of property in the district. The total tax imposition that may be authorized under the Learning Center Act shall not exceed a rate of five dollars ($5.00) on each one thousand dollars ($1,000) of taxable value of property in each district. The tax authorized pursuant to this section may not be imposed for a period of more than six years.
B. The tax authorized in Subsection A of this section shall not be imposed in a district unless the question of authorizing the imposition of the tax is submitted to the voters of the district at an election held pursuant to the Local Election Act [Chapter 1, Article 22 NMSA 1978].
C. A resolution adopted pursuant to Subsection A of this section shall specify:
(1) the rate of the proposed tax;
(2) the date of the election at which the question of imposition of the tax will be submitted to the voters of the district;
(3) the period of time the tax is authorized to be imposed; and
(4) the proposed use of the revenues from the proposed tax.
D. The election required by this section shall be called, conducted and canvassed as provided in the Local Election Act.
E. If a majority of the voters voting on the question votes for a learning center tax levy pursuant to a resolution adopted under the Learning Center Act, the tax shall be imposed. The tax rate shall be certified by the department of finance and administration and imposed, administered and collected in accordance with the provisions of the Oil and Gas Ad Valorem Production Tax Act [Chapter 7, Article 32 NMSA 1978], the Oil and Gas Production Equipment Ad Valorem Tax Act [Chapter 7, Article 34 NMSA 1978], the Copper Production Ad Valorem Tax Act [Chapter 7, Article 39 NMSA 1978] and the Property Tax Code [Articles 35 to 38 of Chapter 7 NMSA 1978].
F. If a majority of the voters voting on the question votes against a learning center tax levy pursuant to a resolution adopted under the Learning Center Act, the tax shall not be imposed. The board shall not again adopt a resolution authorizing the imposition of a tax levy pursuant to the Learning Center Act for at least two years after the date of the resolution that the voters rejected.
G. The board may discontinue by resolution the imposition of any tax authorized pursuant to the Learning Center Act. The discontinuance resolution shall be mailed to the department of finance and administration no later than June 15 of the year in which a tax rate pursuant to that act is not to be certified.
History:
Laws 2000, ch. 105, § 6; 2018, ch. 79, § 87.
ANNOTATIONS
The 2018 amendment,
effective July 1, 2018, provided that elections on the question of authorizing the imposition of a property tax for learning center operational purposes shall be called, conducted and canvassed as provided in the Local Election Act, and made technical and conforming changes; in Subsection B, after "voters of the district at", deleted "a regular school district" and added "an", and after "election", deleted "or a special election called for that purpose" and added "held pursuant to the Local Election Act"; and in Subsection D, after "as provided in the", deleted "School Election Law" and added "Local Election Act".
Temporary provisions.
— Laws 2018, ch. 79, § 174 provided that references in law to the Municipal Election Code and to the School Election Law shall be deemed to be references to the Local Election Act.