2023 New Mexico Statutes › Chapter 27 - Public Assistance › Article 5 - Indigent Hospital and County Health Care › Section 27-5-9 - Tax levies authorized.

A. Subject to the provisions of Subsection B of this section, the board of county commissioners, upon the certification of the county as to the amount needed to provide health care to indigent residents of the county or to support the state's medicaid program, shall impose a levy against the net taxable value, as that term is defined in the Property Tax Code [Articles 35 to 38 of Chapter 7 NMSA 1978], of the property in the county sufficient to raise the amount certified by the county.
B. The question of imposing an indigent and medicaid health care levy for the purpose of the Indigent Hospital and County Health Care Act shall be submitted to the electors and voted upon as a separate question at the next subsequent general election or any special election called prior thereto for such purpose.
C. Upon finding by the board of county commissioners that an election will be necessary, the board of county commissioners shall meet and order an election to be held at a designated time in the county upon the question of imposing an indigent and medicaid health care levy for the purpose of the Indigent Hospital and County Health Care Act in the county. If the question is to be voted upon at a special election, the election shall be held not less than thirty nor more than fifty days after the finding, but in no event shall the election be held within fifty days preceding or succeeding any general election held in the county. The order for the election shall be made a part of the official minutes of the board of county commissioners. A copy of the order shall be published in a newspaper of general circulation in the county at least fifteen days before the date set for the election, and an affidavit of publication shall be obtained. At least five days prior to the date for holding the election, the board of county commissioners shall publish in a newspaper of general circulation in the county and post in five conspicuous places in the county a notice of election, which shall be in substantially the following form:
"NOTICE OF ELECTION ON SPECIAL INDIGENT
AND MEDICAID HEALTH CARE LEVY
Notice is given on the _________ day of __________________, 20_____, there will be held in ___________________________ county of New Mexico an election on the question of imposing an indigent and medicaid health care levy to provide health care to indigent residents of the county or to support the state's medicaid program, such levy to be made annually against the taxable value of the property in the county and limited to an amount sufficient to provide funds necessary to support the state's medicaid program or to provide health care to indigent residents of the county who do not qualify for medicaid.
_____________________________________________
Official Title of the Authority".
The election shall be held on the date specified in the notice and shall be, if a special election, conducted and canvassed in substantially the same manner as general elections are conducted and canvassed in the county; provided that the ballot used in any election shall be a special and separate ballot and shall be in substantially the following form:
"BALLOT
On the question of imposing an indigent and medicaid health care levy for the purposes of the Indigent Hospital and County Health Care Act, such levy to be made annually against the taxable value of the property in _________________ county of New Mexico, and limited to an amount sufficient to provide funds budgeted and certified as necessary for health care for indigent residents of the county in addition to those services provided by the state or to support the state's medicaid program:
FOR THE LEVY.................................................................................________
AGAINST THE LEVY.......................................................................________".
D. If the electors vote in favor of an indigent and medicaid health care levy, the levy shall become effective in the same manner prescribed by law for all levies upon property within that county, and a levy for those purposes in such an amount as will provide sufficient money for the fund shall be made for each year thereafter.
E. Any board of county commissioners that has, prior to the effective date of this section, made a valid imposition of a property tax for the purpose of the Indigent Hospital and County Health Care Act shall not be required to hold an election on the existing tax, and that tax may be imposed and continue to be imposed in accordance with the provisions of law existing at the time of its imposition. However, if any such tax is not imposed in a given property tax year or if the authorization for its imposition terminates or expires, the election requirements of Subsections B and C of this section shall apply to any subsequent proposed imposition of a property tax for indigent health care for county residents or to support the state's medicaid program.
History:
1953 Comp., § 13-2-20, enacted by Laws 1965, ch. 234, § 9; 1981, ch. 37, § 85; 1993, ch. 321, § 9; 2014, ch. 79, § 11; 2015, ch. 145, § 99.
ANNOTATIONS
Cross references.
— For constitutional provisions relating to limits on taxation,
see
N.M. Const., art. VIII, § 2.
For class B county levy for providing health care to sick and indigent persons,
see
4-38-17.1 NMSA 1978.
The 2015 amendment,
effective July 1, 2015, prohibited an election authorizing a tax levy to be held within fifty days preceding or succeeding any general election held in the county; and in Subsection C, after "election be held within", deleted "five" and added "fifty".
The 2014 amendment,
effective March 12, 2014, authorized the imposition of a property tax to support the state's medicaid program; in Subsection A, after "certification of the", deleted "board" and added "county", after "as to the amount needed", deleted "in the fund" and added "to provide health care to indigent residents of the county or to support the state's medicaid program", and after "certified by the", deleted "board" and added "county"; in Subsection B, after "imposing an indigent", deleted "hospital" and added "and medicaid health care"; in Subsection C, in the first sentence, after "question of imposing an indigent", deleted "hospital" and added "and medicaid health care"; after the fifth sentence, in the title of the form for the notice of election, after "INDIGENT", deleted "HOSPITAL" and added "AND MEDICAID HEALTH CARE"; in the notice of election, in the first sentence, after "question of imposing an indigent", deleted "hospital" and added "and medicaid health care", after "medicaid health care levy", deleted "for the purposes of the Indigent Hospital and County Health Care Act" and added "to provide health care to indigent residents of the county or to support the state's medicaid program", and after "provide funds necessary to", deleted "pay claims pursuant to such act" and added "support the state's medicaid program or to provide health care to indigent residents of the county who do not qualify for medicaid"; in the form for the ballot, after "question of imposing an indigent", deleted "hospital" and added "and medicaid health care", after "budgeted and certified as necessary", deleted "to pay claims pursuant to such act" and added "for health care for indigent residents of the county in addition to those services provided by the state or to support the state's medicaid program"; in Subsection D, after "in favor of an indigent", deleted "hospital" and added "and medicaid health care"; and in Subsection E, in the second sentence, after "imposition of a property tax for" deleted "the purpose of the Indigent Hospital and County Health Care Act", and added "indigent health care for county residents or to support the state's medicaid program".
Temporary provisions.
— Laws 2014, ch. 79, § 20 provided that a tax levied pursuant to Section 27-5-9 NMSA 1978 prior to January 1, 2014 shall remain in effect until the tax expires or is terminated.
The 1993 amendment,
effective July 1, 1993, substituted "and County Health Care" for "Claims" in Subsection B, the first sentence of Subsection C, in the two forms in Subsection C, and in the first and second sentences of Subsection E; divided the former third sentence of Subsection C into the present third and fourth sentences by deleting "and"; and made stylistic changes throughout Subsections C, D, and E.
Compiler's notes.
— Some of the annotations appearing below were taken from a case decided prior to the 1981 amendment of this section, which deleted references to the constitutional limitation of twenty mills on levies for public debt.
It is required that the amount needed to care for the indigent in any year shall be estimated
and that a levy shall be made to raise sufficient money to cover the amounts estimated.
Board of Dirs. of Mem. Gen. Hosp. v. Cnty. Indigent Hosp. Claims Bd.
, 1967-NMSC-042, 77 N.M. 475, 423 P.2d 994.
Limitations upon tax levy.
— The county commissioners are required to make a tax levy sufficient to raise the amount certified as needed by the county indigent hospital claims board provided the levy for that purpose and for all other purposes authorized by law does not exceed 20 mills.
Board of Dirs. of Mem. Gen. Hosp. v. Cnty. Indigent Hosp. Claims Bd.
, 1967-NMSC-042, 77 N.M. 475, 423 P.2d 994.
Constitutional provision permitting levies for public debts in excess of 20-mill limitation does not contemplate judgment for hospital against board of county commissioners for cost of care of indigent persons.
Board of Dirs. of Mem. Gen. Hosp. v. Cnty. Indigent Hosp. Claims Bd.
, 1967-NMSC-042, 77 N.M. 475, 423 P.2d 994.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
Power of state or municipality to appropriate funds or incur indebtedness, in excess of poor fund, for relief of distress due to general unemployment or other unusual conditions, 73 A.L.R. 255.