2023 New Mexico Statutes › Chapter 4 - Counties › Article 39 - County Assessor › Section 4-39-5 - Additional compensation to certain certified employees in appraiser offices.

A board of county commissioners may provide additional cumulative increments to the salary of employees in the office of the assessor as an incentive for obtaining greater qualification levels up to the following amounts:
A. an additional seven hundred fifty dollars ($750) a year for holding an "Appraiser 1" certificate;
B. an additional one thousand seven hundred fifty dollars ($1,750) a year for holding an "Appraiser 2" certificate;
C. an additional three thousand dollars ($3,000) a year for holding an "Appraiser 3" certificate; and
D. an additional three thousand five hundred dollars ($3,500) a year for holding an "Appraiser 4" certificate.
History:
1953 Comp., § 15-38-1.4, enacted by Laws 1977, ch. 138, § 2; 2015, ch. 78, § 1; 2023, ch. 119, § 2.
ANNOTATIONS
Cross references.
— For powers of board of county commissioners as to hiring and setting of salaries of county employees and deputies generally,
see
4-38-19 NMSA 1978.
The 2023 amendment,
effective July 1, 2023, increased the amount of additional compensation a county may provide to certified employees in the office of the assessor; in the section heading, deleted "appraisers" and added "certain certified employees in appraiser offices"; in the introductory clause, after "salary of", deleted "any qualifying appraiser employed" and added "employees"; in Subsection A, after "an additional", deleted "five hundred dollars ($500)" and added "seven hundred fifty dollars ($750)"; in Subsection B, after "an additional", deleted "one thousand five hundred dollars ($1,500)" and added "one thousand seven hundred fifty dollars ($1,750)"; in Subsection C, after "an additional", deleted "two thousand five hundred dollars ($2,500)" and added "three thousand dollars ($3,000)"; and in Subsection D, after "an additional", deleted "three thousand dollars ($3,000)" and added "three thousand five hundred dollars ($3,500)".
The 2015 amendment,
effective July 1, 2015, adjusted the qualification incentive pay for qualifying appraisers employed in the office of the assessor; in the introductory sentence of the section, after "may provide", deleted "as qualification incentive pay the following", and after "office of the assessor", added "as an incentive for obtaining greater qualification levels up to the following amounts"; in Subsection B, after "additional", deleted "one thousand dollars ($1,000)" and added "one thousand five hundred dollars ($1,500)"; in Subsection C, after "additional", deleted "one thousand dollars ($1,000)" and added "two thousand five hundred dollars ($2,500)"; and in Subsection D, after "additional", deleted "one thousand dollars ($1,000)" and added "three thousand dollars ($3,000)".
County assessors are not entitled to the additional compensation set out in this section.
— The plain language of 4-39-4 NMSA 1978, states that the additional compensation listed in the section supplements the salaries of county assessors, and the plain language of 4-39-5 NMSA 1978, states that the additional compensation set out in the section is provided to any qualifying appraiser employed in the office of the assessor. Accordingly, the appropriate rate of additional compensation for a county assessor who obtains an appraiser certificate appears to be limited to the rate set out in 4-39-4 NMSA 1978, and elected county assessors, therefore, are not entitled to the additional compensation contemplated in 4-39-5 NMSA 1978.
Appropriate Amount of Compensation for an Elected County Assessor
(8/11/20), Att'y Gen. Adv. Ltr. 2020-08.