reglab/statecodes huggingface dataset:
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-20 - Ordinance requirements.

The ordinance imposing an occupancy tax or any ordinance amendatory thereof or supplemental thereto, except as limited by or otherwise provided in the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978], shall:
A. provide a procedure for licensing each vendor and for refusing a vendor a license after an opportunity has been given to the vendor of a public hearing thereon by the governing body of the municipality or county, as the case may be;
B. state the rate or other amount of the occupancy tax; the times, place and method for the payment of the occupancy tax proceeds to the municipality or county; the accounts and other records to be maintained in connection with the occupancy tax; a procedure for making refunds and resolving disputes relating to the occupancy tax, including exemptions pertaining thereto; the procedure for preservation and destruction of records and their inspection and investigation; vendor audit requirements; applicable civil and criminal penalties; and a procedure of liens, distraint and sales to satisfy such liens; and
C. provide other rights, privileges, powers, immunities and other details relating to any such vendor licenses, the collection of the occupancy tax and the remittance of the proceeds thereof to the municipality or county.
History:
1953 Comp., § 14-37-21, enacted by Laws 1969, ch. 199, § 8; 1976 (S.S.), ch. 34, § 5; 1992, ch. 12, § 5.
ANNOTATIONS
The 1992 amendment,
effective July 1, 1992, substituted the present section heading for "Other details"; substituted "shall" for "may" at the end of the introductory paragraph; and, in Subsection B, inserted "vendor audit requirements; applicable civil and criminal penalties", substituted "occupancy tax" for "tax" several times, and made minor stylistic changes throughout the subsection.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-21.1 - Contracting for services.

A. The governing body of a municipality or county may contract for the management of programs and activities funded with revenue from the tax authorized in Section 3-38-15 NMSA 1978. The governing body shall require periodic reports to the governing body, at least quarterly, listing the expenditures for those periods. Within ten days of receiving the reports, the governing body shall furnish copies of them to the advisory board. Funds provided to the contracting person or governmental agency shall be maintained in a separate account established for that purpose and shall not be commingled with any other money.
B. A person or governmental agency with whom a municipality contracts under this section to conduct an activity authorized by Section 3-38-21 NMSA 1978 shall maintain complete and accurate financial records of each expenditure of the tax revenue made and upon request of the governing body of the municipality or county shall make such records available for inspection.
C. The occupancy tax revenue spent for a purpose authorized by the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978] may be spent for day-to-day operations, supplies, salaries, office rental, travel expenses and other administrative costs only if those administrative costs are incurred directly for that purpose.
D. A person or governmental agency with whom a local governmental body contracts under this section may subcontract with the approval of the governing body of the municipality or county. A subcontractor shall be subject to the same terms and conditions as the contractor regarding separate financial accounts, periodic reports and inspection of records.
History:
Laws 1996, ch. 58, § 8.
ANNOTATIONS
Effective dates.
— Laws 1996, ch. 58, § 12 made the act effective July 1, 1996.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-22 - Advisory boards created; duties.

A. The mayor of every municipality that imposes an occupancy tax pursuant to the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978] shall appoint a five-member advisory board that consists of two members who are owners or operators of lodgings subject to the occupancy tax within the municipality, two members who are owners or operators of industries located within the municipality that primarily provide services or products to tourists and one member who is a resident of the municipality and represents the general public.
B. The chairman of every county commission that imposes an occupancy tax pursuant to the Lodgers' Tax Act shall appoint a five-member advisory board that consists of two members who are owners or operators of lodgings subject to the occupancy tax within the unincorporated area of the county, two members who are owners or operators of industries located within the unincorporated area of the county that primarily provide services or products to tourists and one member who is a resident of the unincorporated area of the county who represents the general public.
C. Members of the boards created under Subsections A and B of this section shall serve at the pleasure of the respective appointing authorities. The boards shall advise the respective governing bodies on the expenditure of funds authorized by Section 3-38-15 NMSA 1978 for advertising, publicizing and promoting tourist attractions and facilities in the respective counties and municipalities.
D. The advisory board shall submit to the mayor and council or county commission recommendations for the expenditures of funds authorized pursuant to the Lodgers' Tax Act for advertising, publicizing and promoting tourist-related attractions, facilities and events in the respective counties and municipalities.
History:
1953 Comp., § 14-37-22.1, enacted by Laws 1977, ch. 294, § 2; 1996, ch. 58, § 9.
ANNOTATIONS
The 1996 amendment,
effective July 1, 1996, rewrote this section.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-24 - Refunding bonds.

A. Any municipality or county having issued revenue bonds as authorized in the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978] may issue refunding revenue bonds payable from pledged revenues therein authorized for the payment of revenue bonds at the time of the refunding or at the time of the issuance of the bonds being refunded as the governing body of the municipality or county may determine, notwithstanding the revenue sources or the pledge of such revenues or both are thereby modified.
B. Refunding bonds may be issued for the purpose of refinancing, paying and discharging all or any part of such outstanding bonds of any one or more or all outstanding issues:
(1) for the acceleration, deceleration or other modification of the payment of such obligations, including without limitation any capitalization of any interest thereon in arrears or about to become due for any period not exceeding one year from the date of the refunding bonds;
(2) for the purpose of reducing interest costs or effecting other economies;
(3) for the purpose of modifying or eliminating restrictive contractual limitations pertaining to the issuance of additional bonds, otherwise concerning the outstanding bonds, or to any facilities relating thereto; or
(4) for any combination of the foregoing purposes.
C. The interest on any bond refunded shall not be increased to any rate in excess of the rate authorized in the Public Securities Act [6-14-1 to 6-14-3 NMSA 1978] and shall be paid as authorized in that act.
D. Bonds for refunding any bonds for any other purpose permitted by the Lodgers' Tax Act may be issued separately or issued in combination in one series or more.
E. Except as otherwise provided in the Lodgers' Tax Act, refunding bonds authorized in the Lodgers' Tax Act shall be issued in accordance with the provisions of Sections 3-31-10 and 3-31-11 NMSA 1978.
History:
1953 Comp., § 14-37-24, enacted by Laws 1969, ch. 199, § 11; 1976 (S.S.), ch. 34, § 8; 1987, ch. 9, § 4.
ANNOTATIONS
The 1987 amendment,
effective June 19, 1987, deleted "or" at the end in Subsections B(1) and B(2); substituted "in excess of the rate authorized in the Public Securities Act and shall be paid as authorized in that act" for "exceeding seven percent a year payable annually or semiannually, but the first interest payment may be for any period not exceeding one year" in Subsection C; substituted "authorized in the Lodgers' Tax Act" for "therein authorized" in Subsection E; and substituted "3-31-10 and 3-31-11 NMSA 1978" for "14-30-9 and 14-30-10 NMSA 1953" in Subsection E.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-25 - Maintaining revenue dedication.

If a municipality or county has dedicated any amount of revenue attributable to a tax imposed pursuant to the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978], the municipality or county shall continue to dedicate the same amount of revenue attributable to the tax until the ordinance dedicating the revenue expires, the term of the dedication expires, the governing body acts to change the dedication or, in the case of bonded indebtedness, the debt is fully discharged or otherwise provided for in full.
History:
1978 Comp., § 3-38-25, enacted by Laws 2020, ch. 19, § 6.
ANNOTATIONS
Effective dates.
— Laws 2020, ch. 19, § 7 made Laws 2020, ch. 19, § 6 effective July 1, 2020.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38A - Hospitality Fee › Section 3-38A-1 - Short title. (Repealed effective July 1, 2028.)

This act [3-38A-1 to 3-38A-12 NMSA 1978] may be cited as the "Hospitality Fee Act".
History:
Laws 2003, ch. 417, § 1.
ANNOTATIONS
Delayed repeals.
— Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38A - Hospitality Fee › Section 3-38A-2 - Definitions. (Repealed effective July 1, 2028.)

As used in the Hospitality Fee Act:
A. "gross rent" means the total amount of rent paid for tourist accommodations, not including the state and local option gross receipts taxes paid on the rent receipts;
B. "municipality" means a municipality located in a class A county with a population greater than two hundred fifty thousand according to the most recent federal decennial census;
C. "person" means a corporation, firm, other body corporate, partnership, association or individual, including an executor, administrator, trustee, receiver or other representative appointed according to law and acting in a representative capacity. "Person" does not include the United States of America; the state of New Mexico; any corporation, department, instrumentality or agency of the federal government or the state government; or any political subdivision of the state;
D. "proprietor" means a person who furnishes tourist accommodations to a renter;
E. "rent" means the consideration received by a proprietor in money, credits, property or other consideration valued in money from renters for tourist accommodations, other than:
(1) consideration received from a renter who has been a permanent resident of the tourist accommodation for a period of at least thirty consecutive days or a renter who enters into or has entered into a written agreement for rental of the tourist accommodation for a period of at least thirty consecutive days; or
(2) consideration received from a renter for a room or other unit of accommodation for which the renter has paid less than two dollars ($2.00) per day;
F. "renter" means a person to whom tourist accommodations are furnished;
G. "room" means a room or other unit of accommodation furnished by a proprietor to a renter in a tourist accommodation; and
H. "tourist accommodation" means a hotel, apartment, apartment hotel, apartment house, lodge, lodginghouse, rooming house, motor hotel, guest house, guest ranch, ranch resort, guest resort, mobile home, motor court, auto court, auto camp, trailer court, trailer camp, trailer park, tourist camp, cabin or other premises used for accommodation. "Tourist accommodation" does not include:
(1) accommodations at religious, charitable, educational or philanthropic institutions, including summer camps operated by such institutions;
(2) clinics, hospitals or other medical facilities;
(3) privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill; or
(4) accommodations that do not have at least three rooms or other units of accommodation.
History:
Laws 2003, ch. 417, § 2.
ANNOTATIONS
Delayed repeals.
— Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38A - Hospitality Fee › Section 3-38A-3 - Hospitality fee authorized; rate; purpose. (Repealed effective July 1, 2028.)

A. A municipality may impose by ordinance a hospitality fee on the gross rent received by proprietors of tourist accommodations within the municipality in an amount not to exceed one percent of the gross rent. The fee imposed by this subsection may be referred to as the "hospitality fee".
B. Proceeds from the hospitality fee shall be used as follows:
(1) fifty percent of the proceeds shall be used to equip and furnish a municipal convention center; and
(2) fifty percent of the proceeds shall be used by the municipality to contract to purchase advertising that publicizes and promotes tourist-related attractions, facilities and events in the municipality and the county and tourist facilities or attractions within the area.
History:
Laws 2003, ch. 417, § 3; 2007, ch. 233, § 2; 2008, ch. 5, § 1.
ANNOTATIONS
Delayed repeals.
— Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.
The 2008 amendment,
effective February 13, 2008, increased the amount of proceeds for advertising from twenty-five percent to fifty percent and deleted the authorization to use proceeds to extinguish debt for a metropolitan court facility.
The 2007 amendment,
effective June 15, 2007, changed the percentage that may be used for advertising to twenty-five percent and added Paragraph (3) of Subsection B.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38A - Hospitality Fee › Section 3-38A-4 - Collection of hospitality fee; audit. (Repealed effective July 1, 2028.)

A. Every proprietor of a tourist accommodation in a municipality imposing a hospitality fee shall collect the hospitality fee on behalf of the municipality and shall act as a trustee of the fee revenues. The fee shall be collected from proprietors in accordance with the ordinance imposing the fee and shall be charged separately from the rent fixed by the proprietor for the tourist accommodations.
B. The governing body of a municipality imposing a hospitality fee shall select for annual random audits one or more proprietors or tourist accommodations subject to the fee to verify the amount of gross rent subject to the fee and to ensure that the full amount of the fee on that rent is collected. Copies of audits completed shall be filed annually with the local government division of the department of finance and administration.
History:
Laws 2003, ch. 417, § 4.
ANNOTATIONS
Delayed repeals.
— Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38A - Hospitality Fee › Section 3-38A-5 - Financial reporting. (Repealed effective July 1, 2028.)

The governing body of a municipality imposing a hospitality fee shall:
A. furnish to any municipal advisory board dealing with occupancy, lodging or accommodation taxes or fees information on that portion of a proposed budget report or audit filed or received by the governing body pursuant to either Chapter 6, Article 6 NMSA 1978 or the Audit Act [12-6-1 to 12-6-14 NMSA 1978] that relates to the expenditure of hospitality fee proceeds within ten days of the filing or receipt of that proposed budget, report or audit; and
B. report quarterly to the local government division of the department of finance and administration on the expenditure of hospitality fee proceeds pursuant to Sections 3-38-15 and 3-38-21 NMSA 1978.
History:
Laws 2003, ch. 417, § 5.
ANNOTATIONS
Delayed repeals.
— Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38A - Hospitality Fee › Section 3-38A-6 - Ordinance requirements. (Repealed effective July 1, 2028.)

The ordinance imposing a hospitality fee and, as applicable, any ordinance amending the fee, shall:
A. set out the procedures for licensing a proprietor and for suspending or revoking a license or refusing to license a proprietor after the governing body of the municipality has given the proprietor an opportunity for a public hearing on the suspension, revocation or refusal;
B. state the rate of the hospitality fee; the time, place and method for the payment of the fee to the municipality; the accounts and other records to be maintained in connection with the fee; a procedure for making refunds and resolving disputes relating to the fee; the procedure for preservation and destruction of records pertaining to the fee and their inspection and investigation; audit requirements; applicable civil and criminal penalties; and a procedure for liens, distraint and sales to satisfy such liens; and
C. clearly state any other rights, privileges, powers, immunities and other details relating to proprietor licensure, the collection of the hospitality fee and the remittance of the fee proceeds to the municipality.
History:
Laws 2003, ch. 417, § 6.
ANNOTATIONS
Delayed repeals.
— Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38A - Hospitality Fee › Section 3-38A-7 - Collection of delinquencies; civil penalty. (Repealed effective July 1, 2028.)

A. A proprietor is liable for the payment of any amount of the hospitality fee proceeds the proprietor has failed to remit to the municipality.
B. A municipality shall provide by ordinance for a civil penalty for failure to remit the hospitality fee due in an amount equal to the greater of ten percent of the amount of the hospitality fee that was not remitted to the municipality or one hundred dollars ($100).
C. The municipality may bring an action in law or equity in the district court for the collection of any amount of hospitality fee due, including without limitation penalties on that amount, interest on the unpaid principal amount at a rate of not exceeding one percent a month, the costs of collection and reasonable attorney fees incurred in connection with such an action.
History:
Laws 2003, ch. 417, § 7.
ANNOTATIONS
Delayed repeals.
— Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38A - Hospitality Fee › Section 3-38A-8 - Lien for hospitality fee; payment; certificate of liens. (Repealed effective July 1, 2028.)

A. The hospitality fee imposed by a municipality constitutes a lien in favor of that municipality upon the personal and real property of the proprietor providing tourist accommodations in that municipality. The lien may be enforced as provided in Sections 3-36-1 through 3-36-7 NMSA 1978. Priority of the lien shall be determined from the date of filing.
B. Under process or order of court, no person shall sell the property of any proprietor of a tourist accommodation without first ascertaining from the clerk or treasurer of the municipality in which the tourist accommodation is located the amount of any hospitality fee due the municipality. The hospitality fee due the municipality shall be paid from the proceeds of the sale before payment is made to the judgment creditor or to any other person with a claim on the sale proceeds.
C. The clerk or treasurer of the municipality shall furnish upon request to any person a certificate showing the amount of all liens in the records of the municipality against a proprietor of a tourist accommodation pursuant to the Hospitality Fee Act.
History:
Laws 2003, ch. 417, § 8.
ANNOTATIONS
Delayed repeals.
— Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38A - Hospitality Fee › Section 3-38A-9 - Enforcement. (Repealed effective July 1, 2028.)

A. An action to enforce the Hospitality Fee Act may be brought by:
(1) the attorney general or the district attorney in the county of jurisdiction; or
(2) a proprietor of a tourist accommodation who is collecting the proceeds of a hospitality fee in the county of jurisdiction.
B. A district court may issue a writ of mandamus or order an injunction or other appropriate remedy to enforce the provisions of the Hospitality Fee Act.
C. The court shall award costs and reasonable attorney fees to the prevailing party in a court action to enforce the provisions of the Hospitality Fee Act.
History:
Laws 2003, ch. 417, § 9.
ANNOTATIONS
Delayed repeals.
— Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38A - Hospitality Fee › Section 3-38A-10 - Penalties; criminal. (Repealed effective July 1, 2028.)

A. It is a violation of the municipal ordinance imposing a hospitality fee and providing for collection and administration of the fee pursuant to the Hospitality Fee Act for any proprietor subject to the fee to fail to pay the hospitality fee, to fail to remit the proceeds of the fee to the municipality or to fail to account properly for a tourist accommodation and the proceeds of the fee pertaining to the accommodation.
B. The governing body of the municipality shall provide by ordinance that a violation of an ordinance imposing and providing for collection and enforcement of the hospitality fee pursuant to the Hospitality Fee Act is a misdemeanor subject to a fine of not more than five hundred dollars ($500) or imprisonment for not more than ninety days, or both.
History:
Laws 2003, ch. 417, § 10.
ANNOTATIONS
Delayed repeals.
— Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38A - Hospitality Fee › Section 3-38A-11 - Revenue bonds. (Repealed effective July 1, 2028.)

A. Revenue bonds may be issued at any time by a municipality to defray wholly or in part the costs of equipping or furnishing a municipal convention center.
B. The revenue bonds may be payable from and payment may be secured by a pledge of and lien on the revenues derived from:
(1) the proceeds of the hospitality fee of the municipality after the deduction of the administrative costs pertaining to the fee in an amount not to exceed ten percent of the gross rent fees collected by the municipality in a fiscal year and excluding from the computation of such costs the administrative costs ultimately recovered from delinquent proprietors by civil action as penalties, costs of collection and attorney fees, but not as interest on unpaid principal;
(2) any convention center facility, after provision is made for the payment of the operation and maintenance expenses of the convention center; and
(3) a combination of such net revenues from both sources in Paragraphs (1) and (2) of this subsection.
C. The bonds shall bear interest at a rate or rates as authorized in the Public Securities Act [6-14-1 to 6-14-3 NMSA 1978], and the first interest payment may be for any period authorized in that act.
D. Except as otherwise provided in the Hospitality Fee Act, revenue bonds authorized in the Hospitality Fee Act shall be issued in accordance with the provisions of Sections 3-31-2 through 3-31-6 NMSA 1978.
History:
Laws 2003, ch. 417, § 11.
ANNOTATIONS
Delayed repeals.
— Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38A - Hospitality Fee › Section 3-38A-12 - Refunding bonds. (Repealed effective July 1, 2028.)

A. A municipality having issued revenue bonds pursuant to the Hospitality Fee Act may issue refunding bonds payable from pledged revenues therein authorized for the payment of revenue bonds at the time of the refunding or at the time of the issuance of the bonds being refunded as the governing body of the municipality may determine, notwithstanding that the revenue sources or the pledge of such revenues, or both, are thereby modified.
B. Refunding bonds may be issued for the purpose of refinancing, paying and discharging all or any part of such outstanding bonds of any one or more or all outstanding issues:
(1) for the acceleration, deceleration or other modification of the payment of such obligations, including without limitation any capitalization of any interest thereon in arrears or about to become due for any period not exceeding one year from the date of the refunding bonds;
(2) for the purpose of reducing interest costs or effecting other economies;
(3) for the purpose of modifying or eliminating restrictive contractual limitations pertaining to the issuance of additional bonds, otherwise concerning the outstanding bonds, or to any facilities relating thereto; or
(4) for any combination of the foregoing purposes.
C. The interest on any bond refunded shall not be increased to a rate in excess of the rate authorized in the Public Securities Act [6-14-1 to 6-14-3 NMSA 1978] and shall be paid as authorized in that act.
D. Except as otherwise provided in the Hospitality Fee Act, refunding bonds authorized in the Hospitality Fee Act shall be issued in accordance with the provisions of Sections 3-31-10 and 3-31-11 NMSA 1978.
History:
Laws 2003, ch. 417, § 12.
ANNOTATIONS
Delayed repeals.
— Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-1 - Municipal Airport Law.

Sections 3-39-1 through 3-39-15 NMSA 1978 may be cited as the "Municipal Airport Law."
History:
1953 Comp., § 14-40-1, enacted by Laws 1965, ch. 300.
ANNOTATIONS
Cross references.
— For the Tort Claims Act,
see
41-4-1 NMSA 1978 et seq.
For the Aviation Act,
see
64-1-11 NMSA 1978 et seq.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-2 - Purpose of law.

The purpose of the Municipal Airport Law is to enable municipalities to acquire and operate municipal airport facilities for the convenience of the public, to promote aviation facilities of all types and to promote the economy of the area by making air transportation available.
History:
1953 Comp., § 14-40-2, enacted by Laws 1965, ch. 300; 1989, ch. 174, § 1.
ANNOTATIONS
The 1989 amendment,
effective June 16, 1989, substituted "the public, to promote aviation facilities of all types" for "residents".
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-3 - Definitions.

As used in the Municipal Airport Law:
A. "bond" means any bond, note, temporary bond, interim certificate, negotiable instrument or any other evidence of indebtedness issued under the Municipal Airport Law;
B. "obligee" means any bondholder, trustee for any bondholders or lessor or his assignee of property leased to the municipality for use in connection with an airport facility and the state or federal government when a party to a contract with the municipality by which aid is given to the municipality;
C. "federal government" means the United States or any of its agencies; and
D. "airport facility" includes a runway, taxiway, terminal, real estate, parking facility, hanger [hangar] facility, maintenance facility for repair, construction and modification and any other facility related to aircraft or airports.
History:
1953 Comp., § 14-40-3, enacted by Laws 1965, ch. 300; 1989, ch. 174, § 2.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
The 1989 amendment,
effective June 16, 1989, substituted the present provisions in Subsection D for "'airport facility' includes a runway, terminal, real estate, parking facility and any other facility used in connection with the operation of an airport".
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-5 - Planning and zoning laws.

All municipal airport facilities are subject to planning and zoning laws, ordinances and regulations applicable to the area in which the airport facility is located.
History:
1953 Comp., § 14-40-5, enacted by Laws 1965, ch. 300.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-6 - Irrepealable bond ordinance.

A. Any municipality may issue bonds for:
(1) the purpose of preparing, acquiring, constructing or improving airport facilities;
(2) the purpose of refinancing, refunding and paying any bonds or obligations payable from any revenues of any municipal airport facility as provided in Section 3-39-7 NMSA 1978; or
(3) any combination of the aforesaid purposes set forth in Paragraphs (1) and (2).
B. The bonds are payable solely from a pledge of:
(1) net income derived by the municipality from the airport facility financed with the proceeds;
(2) net income of all or designated municipal airport facilities whether or not financed in whole or in part with the proceeds;
(3) contributions, grants or other financial assistance from the state or federal governments or any other sources;
(4) the additional special funds authorized by Section 3-39-12 NMSA 1978; or
(5) any combination of these sources.
C. The bonds shall be authorized by ordinance which is irrepealable as long as any obligation on the bonds is unpaid by the municipality.
History:
1953 Comp., § 14-40-6, enacted by Laws 1965, ch. 300; 1971, ch. 206, § 1.
ANNOTATIONS
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 8 Am. Jur. 2d Aviation § 62.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-8 - Impairment of payment.

Any law which authorizes the pledge of any or all of the net income and revenues to the payment of any bonds issued pursuant to the Municipal Airport Law or which affects any of the net income or revenues pledged to such bonds, or any law supplemental thereto or otherwise appertaining thereto, shall not be repealed or amended or otherwise directly or indirectly modified in such a manner as to impair adversely any such outstanding bonds unless such outstanding bonds have been discharged in full or provision has been fully made therefor.
History:
1953 Comp., § 14-40-6.2, enacted by Laws 1971, ch. 206, § 3.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-9 - Terms of bonds.

A. The ordinance authorizing issuance of bonds pursuant to the Municipal Airport Law shall specify:
(1) issuance in any number of series;
(2) any maturity date or dates, but the final maturity date shall not exceed fifty years from the date of the bonds;
(3) the interest rate or rates the bonds shall bear;
(4) denominations;
(5) form, either coupon or registered;
(6) conversion or registration privileges;
(7) rank or priority;
(8) manner of execution; and
(9) the terms, manner and medium of payment and redemption.
B. No member of the governing body or any person executing bonds is personally liable on any bond. All bonds are payable solely from the special funds allowed by the Municipal Airport Law as specified in the authorizing ordinance. No bond is a debt or general obligation of the issuing municipality.
C. The terms prescribed by the authorizing ordinance and by this section shall be carried on the face of each bond.
History:
1953 Comp., § 14-40-7, enacted by Laws 1965, ch. 300; 1971, ch. 206, § 4; 1983, ch. 265, § 13.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-10 - Sale, exchange and details of bonds.

A. Bonds may be sold at public or private sale at, above or below par and at a price which results in a net effective interest rate which does not exceed the maximum permitted by the Public Securities Act [6-14-1 to 6-14-3 NMSA 1978] or, in the case of municipalities having a population of one hundred thousand or more persons, may be exchanged for property to be used in connection with an airport facility.
B. If any municipal officer whose signature appears on any bond ceases to be an officer before delivery of the bonds, the signature is valid for all purposes as if the officer had remained in office until delivery.
C. All bonds are fully negotiable as provided by Article 8 [55-8-101 to 55-8-511 NMSA 1978] of the Uniform Commercial Code unless the instrument authorizing the bonds expressly provides to the contrary.
History:
1953 Comp., § 14-40-8, enacted by Laws 1965, ch. 300; 1971, ch. 206, § 5; 1973, ch. 196, § 2.
ANNOTATIONS
Severability clauses.
— Laws 1973, ch. 196, § 3, provided for the severability of the act if any part or application thereof is held invalid.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-11 - Construction.

The Municipal Airport Law is full authority for authorization and issuance of bonds and no election is necessary. In any proceeding involving the validity and enforceability of any bond or its security, any bond reciting in substance that it was issued by the municipality to aid in financing an airport facility is conclusively presumed to have been issued for an airport facility planned, located and constructed in accordance with the Municipal Airport Law.
History:
1953 Comp., § 14-40-9, enacted by Laws 1965, ch. 300.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-12 - Additional security.

To further the marketability of bonds issued pursuant to the Municipal Airport Law, the ordinance authorizing their issue may:
A. secure their payment by deed of trust or mortgage conveying municipally owned land and improvements acquired for the airport facility from the proceeds of the bonds to a trustee for the benefit and security of the bondholders;
B. secure their payment by a pledge of all or any part of the amounts distributed to municipalities pursuant to Section 7-1-6.9 NMSA 1978 as from time to time amended and supplemented; provided any ordinance securing the payment of bonds by a pledge of revenues derived from such distributions may also provide for the creation and terms of a sinking fund into which the municipality shall annually transfer any or all of the revenues obtained from such distributions; and
C. authorize any other security agreement not in conflict with law.
History:
1953 Comp., § 14-40-10, enacted by Laws 1965, ch. 300; 1965, ch. 307, § 1; 1967, ch. 170, § 3; 1977, ch. 342, § 4; 1983, ch. 211, § 2.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-13 - Foreclosure.

If the interest or any serial maturity of any bond is in default, any obligee may foreclose against the municipality under the same procedure provided for foreclosure of real estate mortgages. The district court may appoint a receiver to operate the airport facility in default.
History:
1953 Comp., § 14-40-11, enacted by Laws 1965, ch. 300.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-14 - Legal investments.

Bonds are legal investments for savings banks and insurance companies under the laws of this state. They are bonds, notes or other obligations of a municipal subdivision of this state, issued pursuant to a law of this state, for the purposes of investment or purchase by the state investment officer.
History:
1953 Comp., § 14-40-12, enacted by Laws 1965, ch. 300.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-15 - Tax exemptions.

Bonds and their income and all mortgages or other instruments executed as security for them are exempt from all taxation by this state or any of its political subdivisions.
History:
1953 Comp., § 14-40-13, enacted by Laws 1965, ch. 300.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-16 - [Municipal Airport Zoning Law.]

Sections 3-39-16 through 3-39-26 NMSA 1978, may be cited as the "Municipal Airport Zoning Law."
History:
1953 Comp., § 14-40-14, enacted by Laws 1965, ch. 300.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For powers and duties of joint airport zoning board,
see
64-2-1 and 64-2-2 NMSA 1978.
Law reviews.
— For note, "County Regulation of Land Use and Development," see 9 Nat. Resources J. 266 (1969).
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-17 - Definitions.

As used in the Municipal Airport Zoning Law [3-39-16 to 3-39-26 NMSA 1978], unless the context otherwise requires:
A. "airport" means any area of land or water designated for the landing and taking-off of aircraft and utilized or to be utilized by the public as a point of arrival or departure by air;
B. "airport hazard" means any overhead power line which interferes with radio communication between a publicly owned airport and aircraft approaching or leaving same; or any structure or tree which obstructs the aerial approaches of such an airport or is otherwise hazardous to its use for landing or taking off;
C. an airport is "publicly owned" if the portion thereof used for landing and taking-off of aircraft is owned by a governmental body, political subdivision, public agency or other public corporation;
D. "legislative body" means the legislative or governing body of any county or municipal or political subdivision of the state of New Mexico, having or acquiring a publicly owned airport within its corporate or political limits;
E. "person" means any individual, firm, copartnership, corporation, company, association, joint stock association or body politic, and includes any trustee, receiver, assignee or other similar representative thereof;
F. "structure" means any object constructed or installed by man, including, but without limitation, buildings, towers, smokestacks and overhead transmission lines; and
G. "tree" means any object of natural growth.
History:
1953 Comp., § 14-40-15, enacted by Laws 1965, ch. 300.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-18 - Airport hazards not in public interest.

It is hereby found and declared that an airport hazard endangers the lives and property of users of the airport and of occupants of land in its vicinity, and also, if of the obstruction type, in effect reduces the size of the area available for the landing, taking-off and maneuvering of aircraft, thus tending to destroy or impair the utility of the airport and the public investment therein, and is therefore not in the interest of the public health, public safety or general welfare.
History:
1953 Comp., § 14-40-16, enacted by Laws 1965, ch. 300.
ANNOTATIONS
Am. Jur. 2d, A.L.R. and C.J.S. references.
— Airplane, liability for injury by, 69 A.L.R. 316, 83 A.L.R. 350, 99 A.L.R. 183, 155 A.L.R. 1026, 17 A.L.R.2d 1041.
Liability of owner of wires, poles, or structures struck by aircraft for resulting injury or damage, 49 A.L.R.5th 659.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-19 - Preparation of airport approach plans.

The legislative body is hereby empowered to formulate and adopt, and from time to time as may be necessary, revise an airport approach plan for any publicly owned airport within its corporate or political limits. Each such plan shall indicate the hazards, the area within which measures for the protection of the airport's aerial approaches should be taken, and what the height limits and other objectives of such measure should be. In adopting or revising any such plan, the legislative body shall consider, among other things, the character of the flying operations expected to be conducted at the airport, the nature of the terrain, the height of existing structures and trees above the level of the airport, and the possibility of lowering or removing existing obstructions, and the legislative body may obtain and consider the views of the agency of the federal government charged with the fostering of civil aeronautics as to the aerial approaches necessary to safe flying operations at the airport.
History:
1953 Comp., § 14-40-17, enacted by Laws 1965, ch. 300.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-20 - Adoption of airport zoning regulations.

A. Every municipality and county or other political subdivision having within its territorial limits an area within which, according to an airport approach plan adopted by the legislative body, measures should be taken for the protection of airport approaches, shall adopt, administer and enforce, under the police power and in the manner and upon the conditions hereinafter prescribed, airport zoning regulations applicable to such area, which regulations shall divide the area into zones and within such zones, specify the land uses permitted, regulate and restrict the height to which structures and trees may be erected or allowed to grow, and impose such other restrictions and requirements as may be necessary to effectuate the legislative body's approach plan for the airport.
B. In the event that a political subdivision has adopted, or hereafter adopts, a general zoning ordinance regulating, among other things, the height of buildings, any airport zoning regulations adopted for the same area or portion thereof under the Municipal Airport Zoning Law [3-39-16 to 3-39-26 NMSA 1978] may be incorporated and made a part of such general zoning regulations, and be administered and enforced in connection therewith, but such general zoning regulations shall not limit the effectiveness or scope of the regulations adopted under this act.
C. Any zoning or other regulations applicable to any area within which, according to an airport approach plan adopted by the legislative body, measures should be taken for the protection of airport approaches, including not only any airport zoning regulations adopted under Sections 3-39-16 through 3-39-26 NMSA 1978, but any zoning or other regulations dealing with the same or similar matters, that have been or may be adopted under authority other than that conferred by Sections 3-39-16 through 3-39-26 NMSA 1978, shall be consistent with, and conform to, the legislative body's approach plan for such area, and shall be amended from time to time as may be necessary to conform to any revision of the plan that may be made by the legislative body.
D. All airport zoning regulations adopted under Sections 3-39-16 through 3-39-26 NMSA 1978, shall be reasonable and none shall require the removal, lowering or other change or alteration of any structure or tree not conforming to the regulations when adopted or amended, or otherwise interfere with the continuance of any nonconforming use, except as provided in Section 3-39-21 NMSA 1978.
History:
1953 Comp., § 14-40-18, enacted by Laws 1965, ch. 300.
ANNOTATIONS
Cross references.
— For zoning regulations,
see
3-21-1 NMSA 1978 et seq.
Law reviews.
— For note, "County Regulation of Land Use and Development," see 9 Nat. Resources J. 266 (1969).
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 8 Am. Jur. 2d Aviation §§ 58, 59.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-21 - Permits and variances.

A. When advisable to facilitate the enforcement of the Municipal Airport Zoning Law [3-39-16 to 3-39-26 NMSA 1978], a system may be established for granting permits to establish or construct new structures and other uses. In any event, before any nonconforming structure may be replaced with a taller one or any nonconforming tree allowed to grow higher or be replanted, a permit must be secured from the administrative agency authorized to administer and enforce the regulations, authorizing such replacement or change. No such permit shall be granted that would allow the structure to become a greater hazard to air navigation than it was when the applicable regulation was adopted; and whenever the administrative agency determines that nonconforming structure or tree has been abandoned or more than eighty percent torn down, destroyed, deteriorated or decayed, no permit shall be granted that would allow said structure or tree to exceed the applicable height limit or otherwise deviate from the zoning regulations. Except as indicated, all applications for permits for replacement, change or repair of nonconforming uses shall be granted.
B. Any person desiring to erect any structure, or increase the height of any structure, or permit the growth of any tree, or otherwise use his property, in violation of airport zoning regulations adopted under the Municipal Airport Zoning Law, may apply to the board of appeals, as provided in Section 3-39-22 NMSA 1978, for a variance from the zoning regulations in question. Such variance shall be allowed where a literal application or enforcement of the regulations would result in practical difficulty or unnecessary hardship and the relief granted would not be contrary to the public interest but do substantial justice and be in accordance with the spirit of the regulations.
C. In granting any permit or variance under this section, the administrative agency or board of appeals may, if it deems such action advisable to effectuate the purposes of the Municipal Airport Zoning Law, and reasonable in the circumstances, so condition such permit or variance as to require the owner of the structure or tree in question to permit the political subdivision, at its own expense, to install, operate and maintain suitable obstruction markers and obstruction lights thereon.
History:
1953 Comp., § 14-40-19, enacted by Laws 1965, ch. 300.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 39 - Municipal Airports › Section 3-39-23 - Judicial review.

A. Any person aggrieved by a decision of the board of appeals, any taxpayer or any officer, department, board or bureau of the political subdivision may file an appeal pursuant to the provisions of Section 39-3-1.1 NMSA 1978.
B. Costs shall not be allowed against the board of appeals unless it appears to the court that it acted with gross negligence, in bad faith or with malice in making the decision appealed from.
History:
1953 Comp., § 14-40-21, enacted by Laws 1965, ch. 300; 1998, ch. 55, § 13; 1999, ch. 265, § 13.
ANNOTATIONS
Cross references.
— For procedures governing administrative appeals to the district court,
see
Rule 1-074 NMRA.
The 1999 amendment,
effective July 1, 1999, substituted "Section 39-3-1.1" for "Section 12-8A-1" in Subsection A.
The 1998 amendment,
effective September 1, 1998, rewrote this section.