reglab/statecodes huggingface dataset:
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 35 - Fire-Fighting Facilities › Section 3-35-5 - Assessment of cost; hearing on assessment roll; notice; objections by property owners.

A. After making the contracts and determining the net cost to the municipality, the governing body shall:
(1) determine what portion of the costs of the work and equipment, including advertising, appraising, engineering, legal, printing and other costs, shall be paid by the property specially benefited;
(2) together with the engineer, make an assessment roll containing, among other things:
(a) the names of the last known owners of the property to be assessed or, if not known, a statement that the name is unknown;
(b) a description of each tract or parcel of land to be assessed; and
(c) the amount of the assessment on each tract or parcel; and
(3) fix a time and place for hearing and file the roll with the municipal clerk.
B. Assessments may be made on a front-foot zone, area or other equitable basis determined by the governing body, but never exceeding the estimated benefits to the property assessed.
C. The municipal clerk shall give notice of the hearing by publication once a week for two consecutive weeks, the last publication at least one week prior to the date of the hearing. The notice shall include a statement that the assessment roll is on file in his office and the time and place of the hearing when the governing body will consider objections to the assessment roll. Any owner of property to be assessed, whether or not named in the roll, may file his specific written objections with the clerk within ten days of the first publication provided in this section. Any objection to the regularity, validity and correctness of the proceedings, the assessment roll, each assessment on the roll and the amount levied on each tract or parcel of land is waived unless presented at the time and in the manner provided in this section.
History:
1953 Comp., § 14-34-5, enacted by Laws 1965, ch. 300.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 35 - Fire-Fighting Facilities › Section 3-35-6 - Hearing and determination of objections; modification, confirmation or setting aside of assessment; levy of assessments on the assessment roll.

A. At the time and place designated for the hearing, the governing body shall:
(1) hear and determine all objections filed in accordance with Section 3-35-5 NMSA 1978, but it may adjourn from time to time; and
(2) in its discretion, by resolution, revise, correct, confirm or set aside any assessment and order it be made de novo.
B. The governing body shall, by ordinance referring to the assessment roll as modified or confirmed by the resolution, levy the assessments on the roll and the ordinance is a final determination of the regularity, validity and correctness of the proceedings of the assessment roll, each assessment on the roll and the amount levied on each tract or parcel of land and it is conclusive on the owners of the property assessed unless, within fifteen days of publication of the ordinance, any person who filed a written objection files an action in the district court to correct or set aside the determination, and thereafter all such actions are barred.
History:
1953 Comp., § 14-34-6, enacted by Laws 1965, ch. 300.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 35 - Fire-Fighting Facilities › Section 3-35-7 - Lien for assessment; terms of payment.

The amount assessed, including all installment and interest and penalties, is a lien upon each tract or parcel from the time of the assessment and the lien is coequal with the lien of other taxes and prior and superior to all other liens, claims and titles. The governing body may provide for the time and terms of payment of the assessments, the rate of interest on deferred payments, not exceeding six percent a year, and it shall fix penalties for delinquent payments. No sale of the property to enforce any general taxes or other lien shall extinguish the perpetual lien of the assessment and the statute of limitations does not begin to run against the assessment until after the last installment becomes due.
History:
1953 Comp., § 14-34-7, enacted by Laws 1965, ch. 300.
ANNOTATIONS
Cross references.
— For municipal liens,
see
3-36-1 NMSA 1978 et seq.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 35 - Fire-Fighting Facilities › Section 3-35-8 - Certificates of liability; description of property covered by assessment; bonds to pay cost of work; foreclosure of assessment lien.

A. The governing body may issue, in the name of the municipality, assignable certificates declaring the liability of the property for payment of the assessments, interest and penalties and fix the terms of the certificates. The certificates shall accurately describe the property covered by the assessment. The governing body may also issue bonds in such form as the governing body may determine in an amount not exceeding the total assessments levied to pay the cost of the work performed and equipment installed.
B. Recitals in the bonds that the proceedings were regular and that all prerequisites to fixing the assessment lien against the property described have been performed are conclusive evidence of the facts recited.
C. Within sixty days after publication of the assessing ordinance, the municipal clerk shall make, sign, seal and file for record with the county clerk a claim for lien for the unpaid amount assessed against each tract and parcel of land. When delinquent, the assessment may be foreclosed in the same manner as provided by law for foreclosure of mortgages on real estate. In the event of sale, the property may be bought by the municipality for the amount of the balance due on the assessment, principal, interest, penalties and costs if there is no other purchaser.
History:
1953 Comp., § 14-34-8, enacted by Laws 1965, ch. 300; 1983, ch. 265, § 12.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 35 - Fire-Fighting Facilities › Section 3-35-9 - Interest on assessments; penalties after delinquency.

Assessments shall bear interest at the rate provided in the ordinance and from the date of the publication of the assessing ordinance until paid. The ordinance shall prescribe when the assessments become due and delinquent, and the penalties payable after delinquency.
History:
1953 Comp., § 14-34-9, enacted by Laws 1965, ch. 300.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 36 - Municipal Liens › Section 3-36-2 - Effect of filing notice of lien.

After the filing of the notice of the lien in the office of the county clerk, the municipality shall have a lien upon the property described in the notice of lien. The filing of the notice of the lien shall be notice to all the world of the existence of the lien and of the contents of the notice of lien. No such lien shall affect the title or rights to or in any real estate, of any purchaser, mortgagee in good faith or judgment lien creditor, without knowledge of the existence of such lien, unless the notice of the lien is filed in accordance with Section 3-36-1 NMSA 1978 in the office of the county clerk of the county in which the real estate affected thereby is situated. All municipal liens filed in conformity with Sections 3-36-1 through 3-36-6 NMSA 1978 shall be first and prior liens on the property subject only to the lien of general state and county taxes.
History:
1953 Comp., § 14-35-2, enacted by Laws 1965, ch. 300; 1981, ch. 213, § 4.
ANNOTATIONS
If lien has not been recorded
so as to give constructive notice, the question of actual notice is material. 1959 Op. Att'y Gen. No. 59-128.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 36 - Municipal Liens › Section 3-36-3 - Manner of releasing lien.

The municipal clerk may release a lien against any specific property by:
A. entering and signing a receipt of payment upon the notice of lien filed in the office of the county clerk; or
B. issuing a separate receipt which recites that payment of the lien with any accrued interest and penalty has been made.
History:
1953 Comp., § 14-35-3, enacted by Laws 1965, ch. 300.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 36 - Municipal Liens › Section 3-36-4 - Municipal lien; foreclosure; joinder of defendants; contents of complaint; several judgment or decree; lien recitals as prima facie evidence; attorney fee.

A. The municipality or the holder of any lien may, in a single suit, foreclose the liens against all of the persons named in the notice of liens or against the property if the owners are unknown. The complaint filed by the municipality shall:
(1) expressly name each defendant if known;
(2) describe the property against which the lien is established; and
(3) set forth the amount of the lien.
B. The judgment or decree rendered in said cause shall be several against the named defendants and against the several properties for the amounts decreed to be due by each. A lien against real estate may be foreclosed in the same manner that mortgages or other liens against real estate are foreclosed with like rights of redemption. Lien against personal property may be foreclosed in the same manner security interests are foreclosed. At the trial of any case foreclosing any lien, the recitals of the lien or other evidence of indebtedness shall be received in evidence as prima facie true. In the foreclosure of any lien created by municipal ordinance or under authority of law, a reasonable attorney's fee shall be taxed by the court as part of the costs.
History:
1953 Comp., § 14-35-4, enacted by Laws 1965, ch. 300.
ANNOTATIONS
Cross references.
— For foreclosure of mortgages,
see
39-5-1 NMSA 1978 et seq.
For secured transactions, remedies available upon default of debtor,
see
55-9-501 NMSA 1978.
Duty of city to foreclose lien for holders of certificates.
— Limitations of statute did not prevent municipality from constituting itself as trustee or agent of certificate holders for purpose of making assessments, including enforcing and collecting assessments when authorized by statute, subject to constitutional and statutory limitations on exercise of this power. Conceding that city was authorized to foreclose liens for delinquent assessments, the same right and duty was imposed upon certificate holders. They had the duty to mandamus city to perform or to institute foreclosure proceedings.
Purcell v. City of Carlsbad
, 126 F.2d 748 (10th Cir. 1942).
Dismissal as to some defendants.
— A suit to foreclose certificates and paving liens against several defendants individually, as their interest appeared, could be dismissed as to some defendants and continued as to others, and appeal taken from such dismissal.
City of Roswell v. Holmes
, 1939-NMSC-034, 43 N.M. 303, 92 P.2d 889.
Procedure to challenge amount of lien.
— The procedures by which a city may attach and foreclose upon a lien do not provide a procedure to challenge the amount of the lien imposed.
Henderson v. City of Tucumcari
, 2005-NMCA-077, 137 N.M.709, 114 P.3d 389, cert. denied, 2005-NMCERT-006, 137 N.M. 766, 115 P.3d 229.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 63 C.J.S. Municipal Corporations § 1615.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 36 - Municipal Liens › Section 3-36-5 - Municipal lien; provisions supplementary to other methods of foreclosing liens.

The provisions of Sections 3-36-1 through 3-36-5 NMSA 1978, are intended to afford another and additional method of filing and enforcing municipal liens and are not intended to be construed as repealing any other method provided by law for the filing and foreclosure of liens.
History:
1953 Comp., § 14-35-5, enacted by Laws 1965, ch. 300.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 36 - Municipal Liens › Section 3-36-7 - Application of proceeds from sale of property.

The proceeds of the sale of the property by the municipality pursuant to a foreclosure sale on a municipal lien under the provisions of Section 3-36-4 or 3-36-6 NMSA 1978 shall be applied as follows:
A. first, to the payment of costs in giving notice of the sale and of conducting the sale;
B. second, to the indebtedness claimed under the lien and thence to ad valorem taxes and other special assessments having a lien of the property which are coequal with the lien for ad valorem taxes; and
C. third, after all such costs, liens, assessments and taxes are paid, to the former owner, mortgage holder or other parties having an interest in the tract or parcel, upon such person providing satisfactory proof to the court of such interest and upon approval of the court.
History:
1978 Comp., § 3-36-7, enacted by Laws 1980, ch. 51, § 1.
ANNOTATIONS
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 70A Am. Jur. 2d Special or Local Assessments §§ 183 to 186.
Priority as between lien of taxes and lien of special assessments, 65 A.L.R. 1379.
63 C.J.S. Municipal Corporations §§ 1570, 1580.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 37 - Municipal Finances › Section 3-37-1 - Governing body is board of finance; duties of clerk and treasurer.

A. The governing body is the board of finance of the municipality and the members of the governing body shall serve without compensation additional to the compensation authorized by law for their services as members of the governing body.
B. The municipal clerk shall:
(1) serve as secretary to the board of finance;
(2) keep a record of the proceedings of the board of finance which shall be a public record; and
(3) convene a meeting of the board of finance whenever necessary or whenever requested to do so by any member of the board of finance.
C. The municipal treasurer shall:
(1) supervise the depositing and safekeeping of all money belonging to the municipality; and
(2) with the advice and consent of the municipal board of finance, designate banks qualified to receive on deposit money entrusted to his care.
History:
1953 Comp., § 14-36-1, enacted by Laws 1965, ch. 300.
ANNOTATIONS
Cross references.
— For division of financial control of state department of finance and administration, powers and duties,
see
6-5-1 NMSA 1978 et seq.
For local government division of state department of finance and administration, duties of local public bodies,
see
6-6-1 NMSA 1978 et seq.
For fiscal year designated,
see
6-10-1 NMSA 1978.
For deposit and investment of funds,
see
6-10-10 NMSA 1978.
For security for deposits,
see
6-10-16 NMSA 1978 et seq.
For interest rates and powers of state board of finance,
see
6-10-30 NMSA 1978 et seq.
For officials misusing funds, penalty,
see
6-10-40 NMSA 1978.
For deposit of funds with state treasurer to match allotments from public or private sources,
see
6-10-45 NMSA 1978.
For bribery of treasurers and employees, penalty,
see
6-10-53 NMSA 1978.
For the Warrant Cancellation Act,
see
6-10-55 to 6-10-57 NMSA 1978.
For loss or destruction of warrant or order for money, issuance of duplicate,
see
6-10-59 and 6-10-60 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— Constitutionality of statute relieving officer or public depository or his surety from liability for loss of public funds, 38 A.L.R. 1512, 96 A.L.R. 295.
Liability on bond for security of public funds deposited in banks as affected by form of transaction, or nature or validity of deposits, 65 A.L.R. 798.
Invalid designation by another than depositing officer of depository for public funds as affecting liability of officer or his bond for loss thereof through failure of depository, 66 A.L.R. 1059.
Liability of public officer or his bond for loss of public funds due to insolvency of bank in which they were deposited, 93 A.L.R. 819, 155 A.L.R. 436.
Termination of interest, or reduction of interest rate, on deposit of public funds, 107 A.L.R. 1210.
Liability of public officer for interest or other earnings received on public money in his possession, 5 A.L.R.2d 257.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 37 - Municipal Finances › Section 3-37-2 - Finance; authorization.

The governing body shall:
A. control the finances and property of the municipality;
B. appropriate money for municipal purposes only; and
C. provide for payment of debts and expenses of the municipality.
History:
1953 Comp., § 14-36-2, enacted by Laws 1965, ch. 300.
ANNOTATIONS
Payment of tort judgment.
— A city having authority to levy taxes and pay debts may be compelled by mandamus to pay a judgment for tort.
Barker v. State ex rel. Napoleon
, 1935-NMSC-067, 39 N.M. 434, 49 P.2d 246.
Operation of fire department.
— Inasmuch as the operation of a fire department is within the corporate purposes of the municipality, a municipality has authority to appropriate and budget necessary sums for that purpose from its general fund. If this were not possible, all municipalities would be relegated to operating volunteer fire departments. 1955 Op. Att'y Gen. No. 55-6164.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 56 Am. Jur. 2d Municipal Corporations, Counties, and Other Political Subdivisions §§ 579 to 591.
Municipal funds and credits as subject to levy under execution or garnishment on judgment against municipality, 89 A.L.R. 863.
Power of board or officials to depart from literal requirements in respect of deposits or loans of public funds in their control, 104 A.L.R. 623.
62 C.J.S. Municipal Corporations § 153.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 37 - Municipal Finances › Section 3-37-3 - Finance officer; duties; records open to inspection.

A. The treasurer shall be the finance officer for the municipality unless another officer is directed by ordinance to be the finance officer. The finance officer shall:
(1) receive all money belonging to the municipality;
(2) keep his accounts and records in the manner prescribed by the governing body;
(3) keep the money of the municipality separate from any other money in his possession;
(4) expend the money only as directed by the governing body;
(5) submit monthly, or oftener if required by the governing body, a report of the receipts and expenditures of the municipality; and
(6) prepare annually, at the close of the fiscal year, a financial report showing the receipts, expenditures and balances for each fund. A copy of the financial report shall be filed in the office of the municipal clerk as a public document.
B. The records of the finance officer shall be open to inspection by any citizen during the regular business hours of the municipality.
History:
1953 Comp., § 14-36-3, enacted by Laws 1965, ch. 300.
ANNOTATIONS
Cross references.
— For requirements for cash books for public money,
see
6-10-2 NMSA 1978.
For bonds of treasurers,
see
6-10-38 NMSA 1978 et seq.
For failure of local officer to account for money as cause for removal,
see
10-4-2 NMSA 1978.
Custody of funds.
— An ordinance requiring a city treasurer to deposit city funds in his hands in banks qualified as provided by the ordinance, but not restricting payments by him of such moneys on his own checks, would not deprive him of the "custody" of such funds.
Territory ex rel. City of Albuquerque v. Matson
, 1911-NMSC-016, 16 N.M. 135, 113 P. 816.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 56 Am. Jur. 2d Municipal Corporations, Counties, and Other Political Subdivisions § 283.
62 C.J.S. Municipal Corporations § 545; 64 C.J.S. Municipal Corporations § 1880.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 37 - Municipal Finances › Section 3-37-4 - Finance receipts.

A. A municipal official receiving money for the municipality shall make a receipt in not less than duplicate form which shall show the:
(1) amount received;
(2) date of payment; and
(3) account for which payment is made. One copy shall be made available to the person paying money to the municipality.
B. In lieu of a receipt, a municipal official may mark "paid" and the date paid on the portion of a municipal utility bill or statement to be retained by the payer and on the portion retained by the municipality.
History:
1953 Comp., § 14-36-4, enacted by Laws 1965, ch. 300.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 37 - Municipal Finances › Section 3-37-5 - Warrants; execution; registration.

A. No payment of funds shall be made except upon a warrant of the municipality. A warrant shall be signed by the mayor or his authorized representative, and countersigned by the municipal treasurer or as prescribed by the Uniform Facsimile Signature of Public Officials Act [6-9-1 to 6-9-6 NMSA 1978]. A warrant shall state the:
(1) account or account number to which the warrant is chargeable; and
(2) name of the person to whom the warrant is payable.
B. The finance officer shall keep a record of all warrants issued. The record shall show the:
(1) number of the warrant;
(2) date it was issued;
(3) amount of the warrant;
(4) account to which the warrant is chargeable; and
(5) name of the person to whom the warrant was issued.
History:
1953 Comp., § 14-36-5, enacted by Laws 1965, ch. 300.
ANNOTATIONS
Cross references.
— For definition of "warrant",
see
3-1-2 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 62 C.J.S. Municipal Corporations § 546; 64 C.J.S. Municipal Corporations § 1894.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 37 - Municipal Finances › Section 3-37-6 - Accepting or borrowing funds from the federal government.

Pursuant to any act of congress, a municipality may accept or borrow funds from the United States or any of its agencies or instrumentalities for any purpose authorized by the laws of this state.
History:
1953 Comp., § 14-36-6, enacted by Laws 1965, ch. 300.
ANNOTATIONS
County receipt of wastewater system construction grants.
— There are no constitutional or statutory limitations which would prevent counties from being eligible to receive wastewater system construction grants from the environmental protection agency. 1978 Op. Att'y Gen. No. 78-15.
Town borrowing from farmers home administration for water system.
— Town of Hagerman may borrow money from the farmers home administration to acquire a water system; however, the note or certificate of indebtedness given to the farmers home administration must provide that it will be paid solely from the revenues produced by the water system without incurring any liability to pay the indebtedness out of the general funds of the municipality unless the voters of the municipality have approved of the indebtedness in a general or special election. 1967 Op. Att'y Gen. No. 67-84.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 37 - Municipal Finances › Section 3-37-7 - Determination of uncollectable account; removal from accounts receivable.

If the finance officer of a municipality states:
A. the manner in which a utility account or any unsecured account has been incurred;
B. the efforts made to collect the utility account or unsecured account and to locate the debtor;
C. that the utility account or unsecured account has been uncollectable for a period of more than four years; and
D. that in his opinion the utility account or unsecured account is uncollectable, the governing body of a municipality may, by resolution, remove the uncollectable utility account or unsecured account from the list of accounts receivable of the municipality.
History:
1953 Comp., § 14-36-7, enacted by Laws 1965, ch. 19, § 1.
ANNOTATIONS
This procedure enables a municipality to adjust its financial books
so as to reflect a more favorable financial picture. Presumably, if the uncollectible accounts were later shown to be collectible in some manner, the rights of the municipality would not have been extinguished by the removal procedure and the municipality could proceed to collect from the debtor unless it was barred by the statute of limitations. 1970 Op. Att'y Gen. No. 70-88.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 37A - Small Cities Assistance Fund › Section 3-37A-1 - Short title.

Chapter 3, Article 37A NMSA 1978 may be cited as the "Small Cities Assistance Act".
History:
Laws 1979, ch. 284, § 1; 2003, ch. 220, § 1.
ANNOTATIONS
The 2003 amendment,
effective June 20, 2003, substituted "Chapter 3, Article 37A NMSA 1978" for "Sections 1 through 3" at the beginning of the section.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-2 - Denial or revocation of license; hearing.

A. For the purpose of regulation and when deemed in the public interest, the governing body may refuse to grant a license but no license shall be refused until the person seeking the license has been given the opportunity of a hearing by the governing body. After such a hearing, the majority of the governing body at the hearing may still refuse to grant a license.
B. Whenever a person is guilty of violating an ordinance relating to the granting of a license, or in the judgment of the governing body the public welfare requires a license be revoked, the governing body may revoke the license.
History:
1953 Comp., § 14-37-2, enacted by Laws 1965, ch. 300.
ANNOTATIONS
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 51 Am. Jur. 2d Licenses and Permits §§ 57 to 62.
53 C.J.S. Licenses §§ 38, 39, 43, 50 to 52.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-3 - Authorization for business registration fee.

A. In addition to the licensing authority contained in Section 3-38-1 NMSA 1978, a municipality shall, by ordinance, charge a business registration fee on each place of business conducted within a municipality that is not licensed by the municipality under Section 3-38-1 NMSA 1978. The business registration fee shall not be more than thirty-five dollars ($35.00) a year and may be prorated for businesses conducted for a portion of the year.
B. Notwithstanding the provisions of this section and Section 3-38-1 NMSA 1978:
(1) no license fee or business registration fee shall be imposed on any sanctioned and registered athletic official who officiates for any association or organization which regulates any public school activity and whose rules and regulations are approved by the state board of education; and
(2) a municipality may exempt from the business regulation fee imposed by the municipality any part-time artist whose income from sales of his artwork in the prior taxable year did not exceed one thousand dollars ($1,000).
History:
1978 Comp., § 3-38-3, enacted by Laws 1981, ch. 37, § 3; 1987, ch. 84, § 1; 1988, ch. 36, § 1; 1993, ch. 196, § 1.
ANNOTATIONS
Repeals and reenactments.
— Laws 1981, ch. 37, § 3, repealed former 3-38-3 NMSA 1978, relating to imposition of an occupation tax, and enacted a new 3-38-3 NMSA 1978.
The 1993 amendment,
effective June 18, 1993, deleted "not" preceding "be prorated" in the second sentence of Subsection A, designated part of the existing provisions of Subsection B as Paragraph (1) thereof, added Paragraph 2 of Subsection B, and made minor stylistic changes.
The 1988 amendment,
effective May 18, 1988, raised the business registration fee maximum amount to $35.00.
The 1987 amendment,
effective March 20, 1987, designated the former provisions of this section as Subsection A and added Subsection B.
Imposition of occupation tax.
— For construction of this section prior to 1981 repeal and reenactment,
see
1953 Op. Att'y Gen. No. 53-5836; 1958 Op. Att'y Gen. No. 58-12; 1959 Op. Att'y Gen. No. 59-104; 1962 Op. Att'y Gen. No. 62-81; 1967 Op. Att'y Gen. No. 67-143; 1968 Op. Att'y Gen. No. 68-50; 1969 Op. Att'y Gen. No. 69-72; 1970 Op. Att'y Gen. No. 70-19.
Law reviews.
— For annual survey of New Mexico law relating to tax, see 13 N.M.L. Rev. 459 (1983).
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 51 Am. Jur. 2d Licenses and Permits §§ 113 to 118; 58 Am. Jur. 2d Occupations, Trades, and Professions §§ 2, 10.
Validity of statute or municipal ordinance which provides generally that occupations and businesses for which no specific license tax has been imposed shall be subject to a license tax of a specified amount or rate, 134 A.L.R. 841.
53 C.J.S. Licenses §§ 10, 11, 64 to 66.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-4 - Business licensing; business registration; application to do business; issuance of license or registration; proration of license fee; renewal of registration; staggered periods for business registration.

A. Prior to engaging in any business, any person proposing to engage in a business shall pay to the municipality any applicable business registration fee or any applicable business license fee. A municipality may provide by ordinance for the prorating of the business license fee and the issuing of a business license for the remainder of the calendar year in which the business is to be operated.
B. Each year, any person engaging in a business within a municipality shall apply for the renewal of any applicable business license as authorized in Section 3-38-1 NMSA 1978 or any applicable business registration as authorized in Section 3-38-3 NMSA 1978 with the municipal clerk. A municipality may provide by ordinance for a staggered system of business registration.
C. Any person filing an application for issuance or renewal of any business license as authorized in Section 3-38-1 NMSA 1978 or any business registration as authorized in Section 3-38-3 NMSA 1978 shall include on the application his current revenue division taxpayer identification number or evidence of application for a current revenue division taxpayer identification number. No municipality shall issue or renew a business license or a business registration authorizing the conduct of a business to any person who has not furnished to the municipality the information required in this section.
History:
1978 Comp., § 3-38-4, enacted by Laws 1981, ch. 37, § 4; 1993, ch. 196, § 2.
ANNOTATIONS
Repeals and reenactments.
— Laws 1981, ch. 37, § 4, repealed former 3-38-4 NMSA 1978, relating to proration of license fee or occupation tax, and enacted a new section.
Cross references.
— For state business licenses,
see
Chapter 60 NMSA 1978.
The 1993 amendment,
effective June 18, 1993, added "renewal of registration; staggered periods for business registration" in the section heading, deleted "Prior to March 16 of" at the beginning of the first sentence in Subsection B and added the second sentence in Subsection B.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 51 Am. Jur. 2d Licenses and Permits §§ 138, 139.
53 C.J.S. Licenses §§ 31, 37, 41, 43, 47.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-5 - Collection; enforcement.

A. Sections 3-38-1 through 3-38-6 NMSA 1978 and any ordinance adopted pursuant to those sections may be enforced by the municipality having jurisdiction as municipal ordinances are enforced.
B. In addition, if any business is conducted in violation of Sections 3-38-1 through 3-38-6 NMSA 1978 or any ordinance adopted pursuant to those sections, the municipality may institute any appropriate action or proceedings to:
(1) prevent the conduct of the business;
(2) restrain, correct or abate the violation;
(3) prevent the occupancy of the building, structure or land on which the business is located; or
(4) charge a late fee of no more than ten dollars ($10.00) per year.
C. In addition to the remedies provided in Subsections A and B of this section, the business license fee and business registration fee may be collected and Sections 3-38-1 through 3-38-6 NMSA 1978 may be enforced by the municipality by suit in district court or under such other regulation as the municipality may provide by ordinance.
D. The municipality may initiate any appropriate action or proceeding as provided in Subsections A and B of this section any time up to four years after the violation.
History:
1978 Comp., § 3-38-5, enacted by Laws 1981, ch. 37, § 5; 1988, ch. 36, § 2.
ANNOTATIONS
Repeals and reenactments.
— Laws 1981, ch. 37, § 5, repealed former 3-38-5 NMSA 1978, relating to applications for business licenses and occupation tax permits, and enacted a new 3-38-5 NMSA 1978.
The 1988 amendment,
effective May 18, 1988, substituted "Sections 3-38-1 through 3-38-6 NMSA 1978" for "Chapter 3, Article 38" throughout the section; added Subsections B(4) and D; and made minor stylistic changes.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 51 Am. Jur. 2d Licenses and Permits §§ 70, 75, 148 to 150.
Right to injunction to restrain acts or course of conduct without the required permit or license from public, 53 A.L.R. 811.
Right to enjoin practice of profession or conduct of business without a license or permit, 81 A.L.R. 292, 92 A.L.R. 173.
53 C.J.S. Licenses §§ 69, 70.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-6 - Lien for license; priority; payment from proceeds of judicial sale; certificate of liens.

A. The business license fee constitutes a lien in favor of the municipality upon the personal property of the business. The lien may be enforced as provided in Sections 3-36-1 through 3-36-7 NMSA 1978.
B. Under process or order of court, no person shall sell the property of any business without first ascertaining from the clerk or treasurer of the municipality in which the business is located the amount of any business license fee due the municipality. Any business license fee due the municipality shall be paid from the proceeds of the sale before payment is made to the judgment creditor or other person at whose instance such sale is had.
C. The municipal clerk or treasurer shall furnish to any person applying for a certificate, a certificate showing the amount of all liens on record in the records of the municipality against any business coming under the provisions of Chapter 3, Article 38 NMSA 1978.
History:
1953 Comp., § 14-37-11, enacted by Laws 1965, ch. 300; 1978 Comp., § 3-38-11, recompiled as 1978 Comp., § 3-38-6 by Laws 1981, ch. 37, § 6.
ANNOTATIONS
Compiler's notes.
— Laws 1981, ch. 37, § 95, repealed former 3-38-6 NMSA 1978, as compiled prior to the enactment of Laws 1981, ch. 37, relating to the collection of business license fee or occupation tax. For present provisions,
see
3-38-5 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 51 Am. Jur. 2d Licenses and Permits § 75.
53 C.J.S. Licenses § 68.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-7 to 3-38-10 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1981, ch. 37, § 95, repealed 3-38-7 to 3-38-10 NMSA 1978, relating to the determination of gross receipts of businesses for the purpose of determining the business license fee or occupation tax assessment, confidentiality of information about taxpayers relating to the gross receipts of any business, the keeping of accurate records of the gross receipts of the business, and the absence of exemption on execution of property for the collection of any business license fee or occupation tax, effective July 1, 1981. For present provisions,
see
3-38-1 to 3-38-6 and 7-1-8 NMSA 1978.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-11 - Recompiled.

ANNOTATIONS
Recompilations.
— Laws 1981, ch. 37, § 6, recompiled 3-38-11 NMSA 1978, relating to liens for business license fees or occupation taxes, as 3-38-6 NMSA 1978, effective July 1, 1981.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-12 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1981, ch. 37, § 95, repealed 3-38-12 NMSA 1978, relating to the foreclosure of the lien for business license fee or occupation tax in favor of the municipality, effective July 1, 1981. For present provisions,
see
3-38-6 NMSA 1978.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-13 - Short title.

Sections 3-38-13 through 3-38-25 NMSA 1978 may be cited as the "Lodgers' Tax Act".
History:
1953 Comp., § 14-37-14, enacted by Laws 1969, ch. 199, § 1; 1996, ch. 58, § 1; 2020, ch. 19, § 1.
ANNOTATIONS
The 2020 amendment,
effective July 1, 2020, after "through", deleted "3-8-24" and added "3-8-25".
The 1996 amendment,
effective July 1, 1996, substituted "Sections 3-38-13 through 3-38-24 NMSA 1978" for "This act".
Law reviews.
— For survey, "The Uniform Owner-Resident Relations Act," see 6 N.M.L. Rev. 293 (1976).
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-16 - Exemptions.

The occupancy tax shall not apply:
A. if a vendee:
(1) has been a permanent resident of the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging; or
(2) enters into or has entered into a written agreement for lodgings at the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging;
B. if the rent paid by a vendee is less than two dollars ($2.00) a day;
C. to lodging accommodations at institutions of the federal government, the state or any political subdivision thereof;
D. to lodging accommodations at religious, charitable, educational or philanthropic institutions, including accommodations at summer camps operated by such institutions;
E. to clinics, hospitals or other medical facilities; or
F. to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill.
History:
1953 Comp., § 14-37-17, enacted by Laws 1969, ch. 199, § 4; 2000, ch. 37, § 2; 2019, ch. 25, § 1; 2020, ch. 19, § 4.
ANNOTATIONS
The 2020 amendment,
effective July 1, 2020, altered certain exemptions to the occupancy tax; and in Subsection A, Paragraphs A(1) and (2), after "days", added "unless those premises are temporary lodging".
The 2019 amendment,
effective January 1, 2020, removed an exemption for certain short-term occupancy rentals from the occupancy tax; and deleted Subsection G.
The 2000 amendment,
effective July 1, 2000, rewrote Subsection G, which formerly read, "if the taxable premises does not have at least three rooms or three other units of accommodations for lodging".
Law reviews.
— For survey, "The Uniform Owner-Resident Relations Act," see 6 N.M.L. Rev. 293 (1976).
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-17 - Collection of taxes.

A. Every vendor providing lodgings in a municipality or county imposing an occupancy tax shall collect the proceeds thereof on behalf of the municipality or county and shall act as a trustee therefor.
B. The tax shall be collected from vendees in accordance with the ordinance imposing the tax and shall be charged separately from the rent fixed by the vendor for the lodgings.
History:
1953 Comp., § 14-37-18, enacted by Laws 1969, ch. 199, § 5; 1976 (S.S.), ch. 34, § 2.
ANNOTATIONS
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation §§ 866 to 880.
64 C.J.S. Municipal Corporations §§ 2070 to 2121.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-17.1 - Audit of vendors.

The governing body of any municipality or county collecting over two hundred fifty thousand dollars ($250,000) in occupancy tax proceeds shall select for annual random audits one or more vendors to verify the amount of gross rent subject to the occupancy tax and to ensure that the full amount of occupancy tax on that rent is collected. The governing body of any municipality or county collecting less than two hundred fifty thousand dollars ($250,000) in receipts, per annum, of occupancy tax proceeds shall conduct random audits to verify full payment of occupancy tax receipts. Copies of audits completed shall be filed annually with the local government division of the department of finance and administration.
History:
Laws 1992, ch. 12, § 2; 1996, ch. 58, § 4.
ANNOTATIONS
The 1996 amendment,
effective July 1, 1996, substituted "two hundred fifty thousand dollars ($250,000)" for "fifty thousand dollars ($50,000)" near the beginning of the first and second sentences.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-17.2 - Financial reporting.

A. The governing body of any municipality or county imposing and collecting an occupancy tax shall furnish to the advisory board that portion of any 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 occupancy tax funds within ten days of the filing or receipt of such proposed budget, report or audit by the local governing body.
B. The governing body of any municipality or county imposing and collecting an occupancy tax shall report to the local government division of the department of finance and administration on a quarterly basis any expenditure of occupancy tax funds pursuant to Sections 3-38-15 and 3-38-21 NMSA 1978 and shall furnish a copy of this report to the advisory board when it is filed with the division.
History:
Laws 1996, ch. 58, § 5.
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 3-38-17.3 - Enforcement.

A. An action to enforce the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978] may be brought by:
(1) the attorney general or the district attorney in the county of jurisdiction; or
(2) a vendor who is collecting the proceeds of an occupancy tax 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 Lodgers' Tax Act.
C. The court shall award costs and reasonable attorneys' fees to the prevailing party in a court action to enforce the provisions of the Lodgers' Tax Act.
History:
Laws 1996, ch. 58, § 6.
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 3-38-18 - Collection of delinquencies.

A. The governing body of the municipality or county shall, by ordinance, provide that a vendor is liable for the payment of the proceeds of any occupancy tax that the vendor failed to remit to the municipality or county, due to his failure to collect the tax or otherwise, and shall provide for a civil penalty for any such failure in an amount equal to the greater of ten percent of the amount that was not duly remitted to the municipality or county or one hundred dollars ($100).
B. The municipality or county may bring an action in law or equity in the district court for the collection of any amounts due, including without limitation penalties thereon, interest on the unpaid principal at a rate of not exceeding one percent a month, the costs of collection and reasonable attorneys' fees incurred in connection therewith.
History:
1953 Comp., § 14-37-19, enacted by Laws 1969, ch. 199, § 6; 1976 (S.S.), ch. 34, § 3; 1992, ch. 12, § 3.
ANNOTATIONS
The 1992 amendment,
effective July 1, 1992, in Subsection A, substituted all of the present language of the subsection beginning with "amount equal to" for "amount of not exceeding ten percent of the amount which was not duly remitted to the municipality or county but in an amount not less than ten dollars ($10.00)" and made minor stylistic changes.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-18.1 - Lien for occupancy tax; payment; certificate of liens.

A. The occupancy tax imposed by a municipality or county constitutes a lien in favor of that municipality or county upon the personal and real property of the vendor providing lodgings in that municipality or county. 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 vendor without first ascertaining from the clerk or treasurer of the municipality or county in which the vendor is located the amount of any occupancy tax due the municipality or county. Any occupancy tax due the municipality or county shall be paid from the proceeds of the sale before payment is made to the judgment creditor or any other person with a claim on the sale proceeds.
C. The clerk or treasurer of the municipality or county shall furnish to any person applying for such a certificate a certificate showing the amount of all liens in the records of the municipality or county against any vendor pursuant to Chapter 3, Article 38 NMSA 1978.
History:
Laws 1992, ch. 12, § 1.
ANNOTATIONS
Alternative priorities.
— The priority language of Subsection A of 3-38-18.1 NMSA 1978 applies where a municipality is enforcing its lodgers' tax lien as provided by 3-36-1 through 3-36-6 NMSA 1978. Subsection A does not apply when a municipality chooses to enforce its lien under Subsection B and receive first priority of payment from the proceeds of a foreclosure sale. When named as a defendant in a foreclosure action, a municipality can choose not to proceed by way of enforcement of its lien through foreclosure as provided in 3-36-1 through 3-36-6 NMSA 1978 with the priority of its lien being as specified in Subsection A of 3-38-18.1 NMSA 1978, but can rely instead on Subsection B for first priority of payment from the proceeds of a foreclosure sale.
Wells Fargo Bank, N.A. v. City of Gallup
, 2011-NMCA-106, 150 N.M. 706, 265 P.3d 1279.
Where a municipality was named as a defendant in a foreclose action of plaintiff's deed of trust; throughout the proceedings, the municipality maintained that its lodgers' tax lien was junior and inferior to deed of trust; and the municipality approved the foreclosure judgment, which declared the municipality's lien junior and inferior to the deed of trust, the municipality was entitled, pursuant to Subsection B of 3-38-18.1 NMSA 1978, to payment from the sales proceeds before plaintiff received any proceeds.
Wells Fargo Bank, N.A. v. City of Gallup
, 2011-NMCA-106, 150 N.M. 706, 265 P.3d 1279.
2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-19 - Penalties.

The governing body of the municipality or county shall, by ordinance, provide for penalties by creating a misdemeanor and imposing a fine of not more than five hundred dollars ($500) or imprisonment for not more than ninety days or both for a violation by any person of the provisions of the occupancy tax ordinance for a failure to pay the tax, to remit the proceeds thereof to the municipality or county or to account properly for any lodging and the tax proceeds pertaining thereto.
History:
1953 Comp., § 14-37-20, enacted by Laws 1969, ch. 199, § 7; 1976 (S.S.), ch. 34, § 4; 1992, ch. 12, § 4.
ANNOTATIONS
The 1992 amendment,
effective July 1, 1992, substituted all of the present language preceding "for a violation" for "The governing body of the municipality or county may, by ordinance, provide for penalties of not exceeding ninety days in jail nor three hundred dollars ($300) fine".