reglab/statecodes huggingface dataset:
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-11 - [Modification of time and method of payments due United States; modification of assessments.]

That any irrigation district cooperating with the United States under the federal reclamation laws and other federal laws shall have the power, through its board of directors, to extend the time for payment of any indebtedness due from said district to the United States, and to otherwise change and modify the time and manner of payment and amount to be paid to the extent permitted under the acts of congress and under any rule, regulation or contract of the department of the interior appertaining thereto, and to that end the board of directors of such district may amend or modify any existing contract with the United States, or enter into a new contract, and may change, adjust, readjust or modify the liens, charges and assessments theretofore made against the lands of said district, and may cancel the taxes theretofore levied by said district, including delinquent tax certificates still held by said district and may do any and all things necessary to carry out such amended or new contract, in accordance with such acts of congress.
History:
Laws 1933, ch. 15, § 1; 1941 Comp., § 77-2311; 1953 Comp., § 75-24-11.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For federal reclamation laws,
see
43 U.S.C. § 371 et seq.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
45 Am. Jur. 2d Irrigation § 59.
94 C.J.S. Waters § 330.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-12 - [Determination of benefits and damages; assessments; assessment for drainage costs.]

If any district shall contract with the United States for the construction of drainage works, it shall be within the powers and the duties of the board of directors on or before September 1 next preceding the initial payment for such works under contract with the United States to fix and determine the rate or percentage of the benefits from the proposed works for all real property within the district to be affected by said works, subject to judicial confirmation as provided by Section 53 [73-11-6 NMSA 1978] of this act. The board shall also assess the damages inflicted upon any real property by the works of the district and such amount shall be deducted from the assessments payable by each owner of lands damaged until compensation for the damages shall have been fully made. If the damage shall be found to exceed the benefits as regards any parcel of real property or any easement, a cash award of the difference shall be made. The said rate of benefits shall be subsequently used as the basis for the annual assessment, but such rate may be changed from time to time by the board of directors as new or changing conditions may, in their judgment, require, subject to judicial confirmation as aforesaid. Irrigation districts, as regards drainage costs, may assess realty within the district boundaries owned by all such classes of persons and corporations, to the same extent as now permitted by the laws of this state to drainage districts.
History:
Laws 1919, ch. 20, § 20; C.S. 1929, § 73-121; 1941 Comp., § 77-2312; 1953 Comp., § 75-24-12.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For drainage district assessment,
see
73-7-1 and 73-8-25 NMSA 1978 et seq.
For the duties of the county assessor,
see
73-11-31 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
45 Am. Jur. 2d Irrigation §§ 70 to 72.
94 C.J.S. Waters § 332.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-13 - [Local improvements; petition; bond for costs of investigation; dismissal of petition.]

Any desired special construction, reconstruction, betterment or improvement in an irrigation system, including drainage (and protection from arroyo floods or encroachment of arroyo fans, river rectification and control, river bank protection, construction of levees and jetties), which are for the special benefit of certain agricultural lands tributary thereto and lying within the geographical boundaries of an irrigation district, may be constructed, or improvements already constructed for similar or the same purposes may be purchased or acquired, and provision made to meet the cost thereof as follows:
the holders of title or evidence of title of one-quarter of the acreage proposed to be assessed may file with the board of directors of the irrigation district their petition reciting the nature and general plan of the desired improvement and specifying the lands proposed to be specially taxed therefor. Such petition shall be accompanied by a bond in the sum of one hundred ($100) dollars, with the surety to be approved by the said board of directors, conditioned that the petitioners will pay the cost of the investigation of the project and the hearing thereon if the same be not established. Said board may, at any time, require a bond in an additional sum, as may be deemed advisable. Upon the filing of such petition the board of directors, with the assistance of a competent engineer, shall make an investigation of the feasibility, cost and need of the proposed local improvement, together with the ability of the land to pay such costs, and if the same appears feasible they shall have a plan and estimate of the cost thereof prepared. If the cost shall appear to the board to exceed the benefits to accrue therefrom, or if the land proposed to be embraced within the local improvement district shall be found to be insufficient security for the return of the cost, or if a protest against the establishment of the proposed improvement, signed by a majority of the holders of title in the proposed local improvement district, be presented at or prior to the hearing herein provided for, or if in other respects the proposed local improvement district should be found not feasible, they shall hold such petition for organization for naught, and dismiss the same at the expense of the petitioners.
History:
Laws 1921, ch. 39, § 17; C.S. 1929, § 73-171; Laws 1931, ch. 80, § 1; 1941 Comp., § 77-2313; 1953 Comp., § 75-24-13.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For definitions of "irrigation district" and "directors,"
see
73-11-54 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
45 Am. Jur. 2d Irrigation § 81.
94 C.J.S. Waters § 321.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-14 - [Approval of petition for improvement; notice of hearing; publication; determination.]

In event that the said board shall approve such petition, the board shall fix the time and place for the hearing thereof, and shall publish a notice in English and Spanish once each week for four successive weeks prior to such hearing in a newspaper of general circulation in the county, stating that the lands within certain described boundaries are proposed to be organized as a local improvement district, stating generally the nature of the proposed improvement; that certificates of indebtedness for such local improvement are proposed to be issued as the obligations of the irrigation district; that the lands within the said local improvement district are to be assessed for such improvement, and the time and place of hearing thereon. At the time and place of hearing named in said notice all persons interested may appear before the board and show cause for or against the formation of the proposed improvement district, and the issuance of certificates of indebtedness aforesaid. Upon the hearing the board shall determine as to the establishment of the proposed local improvement district. Any landowner whose lands can be served, or will be benefited by the proposed improvement, may make application to the board, at the time of hearing to include such lands, and the board of directors, in any such case, may, at their discretion, include such lands within the district. The board of directors may exclude any land specified in said notice from said district, provided that in the judgment of the board the inclusion thereof will not be practicable.
History:
Laws 1921, ch. 39, § 18; C.S. 1929, § 73-172; 1941 Comp., § 77-2314; 1953 Comp., § 75-24-14.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For definitions of "irrigation district" and "board,"
see
73-11-54 NMSA 1978.
For notice by publication,
see
14-11-1 NMSA 1978 et seq.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
45 Am. Jur. 2d Irrigation § 94.
94 C.J.S. Waters § 321.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-15 - [Local improvement district; establishment; cost of improvement; certificates of indebtedness; inclusion of additional land.]

If decision shall be rendered in favor of the improvement, the board shall enter an order establishing the boundaries of said improvement district, and shall adopt plans for the proposed improvement and determine the number of annual installments, not exceeding fifteen, in which the cost of said improvement shall be paid. The cost of said improvement shall be paid by the issuance of certificates of indebtedness of the district therefor, from time to time, either directly for the payment of the labor and material, or for the securing of funds for such purpose. Said certificates shall bear interest at a rate not to exceed eight percent per annum, payable semiannually, evidenced by coupons, and shall state upon their face that they are issued as certificates of indebtedness of the irrigation district for the benefit of the local improvement district within said irrigation district; that all lands within said local improvement district shall be primarily liable to assessment for the payment of the principal and interest of said certificates, and that said notes are also a general obligation of the district. No certificate of indebtedness shall be issued in denomination exceeding five hundred ($500) dollars, and no certificates shall be sold for less than par. Whenever such improvement district has been organized, the boundaries thereof may be enlarged to include other lands which can be served, or will be benefited by the proposed improvements, upon petition of the owners thereof; provided, that at such time the lands so included shall pay their equitable proportion upon the basis of benefits of the investment theretofore made by the said local improvement district, and shall be liable for the indebtedness of the said local improvement district in the same proportion, the same manner, and subject to assessments as if the said lands had been incorporated in said improvement district at the beginning of its organization.
History:
Laws 1921, ch. 39, § 19; C.S. 1929, § 73-173; 1941 Comp., § 77-2315; 1953 Comp., § 75-24-15.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For definitions of "irrigation district" and "board of directors,"
see
73-11-54 NMSA 1978.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-16 - Special assessment of improvement district.

The cost of said improvement shall be specially assessed against the lands within such improvement district in proportion to the benefits accruing therefrom and shall be levied and collected in the manner provided for the assessments of construction costs.
All provisions contained in this chapter and Chapter 20, Session Laws of 1919, for the assessment, equalization, levy and collection of assessments for irrigation district purposes shall be applicable to assessment for local improvement, except that no election shall be required to authorize said improvement or the expenditure therefor. Assessments, when collected by the district treasurer for the payment of the improvement of any local improvement district and for the maintenance thereof, shall constitute special funds to be called "construction fund of local improvement district no. . . . ." and "operation and maintenance fund of local improvement district no. . . . ."
History:
Laws 1921, ch. 39, § 20; C.S. 1929, § 73-174; Laws 1931, ch. 80, § 2; 1941 Comp., § 77-2316; 1953 Comp., § 75-24-16.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes.
— The term "this chapter" referred to Laws 1921, ch. 39, which amended various provisions of Laws 1919, ch. 20 and enacted new provisions. The new provisions and the provisions amended by Laws 1921, ch. 39, were compiled as 73-10-6, 73-10-16, 73-10-23, 73-10-45, 73-11-3, 73-11-5, 73-11-13 to 73-11-17, 73-11-19 to 73-11-27, 73-11-29 to 73-11-31, 73-11-34, 73-11-35, 73-11-49 to 73-11-51, 73-11-54 NMSA 1978
. See also
73-11-54 NMSA 1978 and notes thereto.
Cross references.
— For assessments,
see
73-11-29 to 73-11-48 NMSA 1978.
For definitions of "irrigation district" and "board of directors,"
see
73-11-54 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
45 Am. Jur. 2d Irrigation § 70.
94 C.J.S. Waters § 334.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-17 - [Insufficiency of funds from local improvement district; liability of district at large.]

In the event of the failure of the lands within the local improvement district to furnish money sufficient for the payment of principal or interest of the certificates of indebtedness for such local improvement work, and in case of a default in the payment of principal and interest, as aforesaid, the amount delinquent shall be paid by the general warrant of the irrigation district at large, but the lands of the local improvement district shall not thereby become released from liability for special assessment therefor. Such certificates of indebtedness, if issued, shall be redeemed as soon as there shall be available for that purpose money in the construction fund of the local improvement district.
History:
Laws 1921, ch. 39, § 21; C.S. 1929, § 73-175; 1941 Comp., § 77-2317; 1953 Comp., § 75-24-17.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For definition of "irrigation district,"
see
73-11-54 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
45 Am. Jur. 2d Irrigation § 93.
94 C.J.S. Waters § 337.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-18 - [Lands contiguous to municipality; exception from improvement district.]

All provisions contained in Section 17 as herein amended, Sections 18 and 19 and 21 of Chapter 39 of Session Laws of 1921 and Section 20 [73-11-13 to 73-11-17 NMSA 1978] as herein amended shall be understood and construed as applying to agricultural lands lying wholly outside of the boundaries, and not subject to any of the provisions, of a local improvement district formed for the betterment, improvement or protection of lands within and contiguous to the corporation [corporate] limits of a municipality and which naturally are or would be included in the local improvement district of such municipality nor shall local improvement districts within the meaning and intent of this act [73-11-13, 73-11-16, 73-11-18 NMSA 1978] be held to cover lands within and contiguous to the corporate limits of a municipality, town or village whether such lands be or may not be agricultural lands subject to or in a state of cultivation but which geographically are so located as to share in the benefits of any improvement or protection works planned or built by the municipality.
History:
Laws 1931, ch. 80, § 3; 1941 Comp., § 77-2318; 1953 Comp., § 75-24-18.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-19 - [Bonds for redemption of certificates of indebtedness; priority of liens.]

It shall be lawful for any irrigation district, which has issued certificates of indebtedness for said local improvement as in this chapter provided, to issue in place thereof an amount of bonds not in excess of such issue of certificates, and sell the same, or any part thereof, or exchange the same, or any part thereof, with the holders of such previously issued certificates of indebtedness for the purpose of redeeming said certificates; provided, however, that all the provisions of this act and Chapter 20, Session Laws of 1919, regarding the authorization and issue of bonds shall apply; and, provided further, that the issuance of said bonds shall not release the lands of the local improvement district, or districts, from liability for special assessment for the payment thereof; and, provided further, that the lien of any issue of bonds of the district, or indebtedness arising from any contracts with the United States prior, in point of time, to the issue of bonds or certificates of indebtedness herein provided for, shall be deemed a prior lien.
History:
Laws 1921, ch. 39, § 22; C.S. 1929, § 73-176; 1941 Comp., § 77-2319; 1953 Comp., § 75-24-19.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes.
— For the compilation of "Chapter 20, Session Laws of 1919,"
see
compiler's notes to 73-11-1 NMSA 1978.
The term "this chapter" referred to Laws 1921, ch. 39, which amended various provisions of Laws 1919, ch. 20 and enacted new provisions.
See
73-11-16 and 73-11-54 NMSA 1978 and notes thereto.
Cross references.
— For definition of "irrigation district,"
see
73-11-54 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
45 Am. Jur. 2d Irrigation § 67.
94 C.J.S. Waters § 322.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-20 - [Contract with United States for local improvement work.]

Any irrigation district may contract with the United States for local improvement work, and for such purpose may form local improvement districts as herein provided.
Authorization of certificates of indebtedness or of contract with the United States for local improvements may be confirmed in the same manner as in Sections 53 to 57 [73-11-6 to 73-11-10 NMSA 1978], inclusive, of Chapter 20, Session Laws of 1919.
History:
Laws 1921, ch. 39, § 24; C.S. 1929, § 73-178; 1941 Comp., § 77-2320; 1953 Comp., § 75-24-20.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For modification of contract with the United States,
see
73-11-11 NMSA 1978.
For the definition of "irrigation district,"
see
73-11-54 NMSA 1978.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-21 - [Electric power plants; acquisition, construction and operation.]

Any irrigation district heretofore organized or hereafter to be organized under Chapter 20, Session Laws of New Mexico 1919, or any act supplementary thereto or amendatory thereof, may provide for the purchase, acquisition, construction, operation, lease and control of plants for the generation, distribution, sale and lease of electrical energy, including sale to municipalities, corporations, public utility districts or individuals, of electrical power so generated within or without the district; and any such district may use, incidentally in the generation of power, water heretofore appropriated for irrigation purposes by or on behalf of such district or any other district or districts cooperating in the construction, operation and maintenance of irrigation projects or power plants, or both; and subject to the conditions in this section contained, may make special appropriations of water for power purposes, as now authorized by law; provided, however, that any use of water for generating such electrical power or energy at any given time of the year, which use is in excess of the water already appropriated for irrigation purposes by such district, or any other agency in its behalf, at said period of the year, shall be subject to all prior existing appropriations; and the officers, agents and employees of such district shall have the same power, duties and liabilities respecting such power and the construction, repair, maintenance, management and control thereof as they now have, or may hereafter have respecting such irrigation and drainage works. Chapter 20, Session Laws of the state of New Mexico, 1919, shall be so construed, applied and enforced as to apply to such power as well as to such irrigation and drainage works. The board of directors of any irrigation district organized under and by virtue of said act, and all its officers, agents and employees shall do all necessary and proper acts for the construction, repair, maintenance and management of such electrical power works.
History:
Laws 1921, ch. 39, § 25; C.S. 1929, § 73-179; 1941 Comp., § 77-2321; 1953 Comp., § 75-24-21.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes.
— For the compilation of "Chapter 20, Session Laws of 1919,"
see
compiler's notes to 73-11-1 NMSA 1978.
The reference to irrigation districts organized under Laws 1919, ch. 20, or acts supplementary or amendatory thereto, presumably would refer to an irrigation district organized under the provisions of 73-10-1 to 73-10-47, 73-11-1 to 73-11-55 NMSA 1978.
Cross references.
— For the definition of "irrigation district,"
see
73-11-54 NMSA 1978.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-22 - [Bonds for electric power plants.]

In case funds are not otherwise available, any irrigation district organized under the aforesaid act may issue bonds for such purpose, and all of the provisions of the aforesaid act or acts amendatory thereof or supplemental thereto, relating to the issuance of bonds for irrigation purposes, insofar as the same are applicable and not inconsistent with the law, shall apply.
History:
Laws 1921, ch. 39, § 26; C.S. 1929, § 73-180; 1941 Comp., § 77-2322; 1953 Comp., § 75-24-22.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes.
— "Aforesaid act or acts amendatory thereof or supplemental thereto" referred to Laws 1919, ch. 20, as amended or supplemented, compiled as 73-10-1 to 73-10-47, 73-11-1 to 73-11-55 NMSA 1978.
Cross references.
— For definition of "irrigation district,"
see
73-11-54 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
45 Am. Jur. 2d Irrigation § 67.
94 C.J.S. Waters § 322.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-23 - [Election for issuance of bonds; notice; ballots; sale of bonds.]

The board of directors of any such irrigation district may estimate and determine the amount of money necessary to be raised, or the amount of indebtedness necessary to be assumed for such purpose or purposes, and may include in such amounts a sum sufficient to pay the first four years' interest on such indebtedness, and the said board, deeming it expedient to issue bonds to provide such funds or provide for such indebtedness, shall forthwith call a special election, at which election shall be submitted to the electorate of such district, possessing the qualifications required by law, the question whether or not the bonds of said district for such purposes as aforesaid shall be issued in the amount so determined. A notice of such election must be given by posting notices in three public places in each election precinct in said district for at least twenty (20) days, and also by publication of such notice in some newspaper of general circulation published in each county wherein there is situate any lands within the district, once each week for at least four consecutive weeks; such notice shall specify the time of holding the election, the amount of bonds proposed to be issued, the purpose thereof, and said election must be held, and the result thereof determined and declared in all respects as nearly as possible, in conformity with the provisions of this and said Chapter 20, Session Laws of 1919, and acts amendatory and supplementary thereto and hereof; provided, that no informalities in conducting such election shall invalidate the same if the election shall be fairly conducted. At such election the ballots shall contain the words "Bonds - Yes," and "Bonds - No," or words equivalent thereto. If such election shall carry in conformity with the provisions of this, and said act, the board of directors shall immediately cause said bonds for such amounts to be issued, and the same may be sold, placed or disposed of at not less than ninety-five per centum of their par value, according, as is now provided in said Chapter 20, Session Laws of 1919 of New Mexico, for the sale and disposal of bonds for irrigation and incidental purposes.
History:
Laws 1921, ch. 39, § 27; C.S. 1929, § 73-181; 1941 Comp., § 77-2323; 1953 Comp., § 75-24-23.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes.
— For Laws 1919, ch. 20, and acts amending and supplementing same,
see
73-10-1 to 73-10-47, 73-11-1 to 73-11-55 NMSA 1978.
Cross references.
— For the qualifications of electors,
see
73-10-6 NMSA 1978.
For the sale of bonds,
see
73-11-2 NMSA 1978.
For the definitions of "irrigation district" and "board of directors,"
see
73-11-54 NMSA 1978.
For notice by publication,
see
14-11-1 NMSA 1978 et seq.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
45 Am. Jur. 2d Irrigation § 67.
94 C.J.S. Waters § 322.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-24 - [Term of bonds; interest; redemption; earnings of power plant; sinking fund.]

Said board of directors, within the limitations herein specified, shall have discretion as to the terms, conditions, interest rate and manner of providing for the refunding of said bonds; such bonds shall run for a period not less than twenty years nor more than forty years, and shall bear interest at not to exceed six percent per annum, which interest shall be payable the first day of October and April of each year. The board, in issuing such bonds, shall have the power to provide for the redemption of such bonds serially, or before maturity by lot, at not more than one hundred and five per centum of par value and accrued interest. Such bonds shall be issued subject to all liens created and existing by reason of bonds previously issued or liens created by any contract with the United States made prior thereto. The earnings of such power plants, after the payment of operating expenses, shall be kept intact for the purposes of paying the interest on said bonds, and with the beginning of the eleventh complete fiscal year after the issuance of said bonds, or sooner if the board so determine, the said board of directors of the said irrigation district shall, for the purpose of retiring such issue of bonds, make and provide suitable sinking funds, which sinking fund shall not be less than one per centum of the total issue of bonds, set aside annually, and shall be invested in the bonds of the district, or such securities as are approved for the investment of state school funds, in such manner and at such prices, and upon such terms as it, the said board of directors, may deem expedient.
History:
Laws 1921, ch. 39, § 28; C.S. 1929, § 73-182; 1941 Comp., § 77-2324; 1953 Comp., § 75-24-24.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
45 Am. Jur. 2d Irrigation § 67.
94 C.J.S. Waters § 329.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-25 - [Security for payment of bonds; earnings of plant insufficient; assessment upon lands.]

That the net earnings of such power plant, and such plant and all property and property rights connected or used therewith, except property the title to which is vested in the United States pursuant to the act of congress of June 17, 1902 (32 Stat. 388) and acts amendatory thereof or supplementary thereto, shall be and remain as security for the payment of said bonds and the interest thereon; that in the event the net earnings from said power plant are not sufficient to pay said interest and provide for the refunding of said bonds, as hereinbefore provided, then the board of directors of said district shall, by levying annual assessments upon the lands of said district, raise the required funds, and all the real property in the district shall be made and remain liable to be assessed for such payments.
History:
Laws 1921, ch. 39, § 29; C.S. 1929, § 73-183; 1941 Comp., § 77-2325; 1953 Comp., § 75-24-25.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For the Act of Congress of June 17, 1902 and acts amending and supplementing said act,
see
43 U.S.C. § 371 et seq.
For the definitions of "district" and "board of directors,"
see
73-11-54 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
45 Am. Jur. 2d Irrigation § 68.
94 C.J.S. Waters § 326.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-26 - [Proceeding to determine validity of power plant bonds; decision res judicata.]

The board of directors shall, within sixty days after the adoption of a resolution finding and declaring that the bond election has been voted upon favorably by the electorate of the district, commence special proceedings in the district court in and by which the proceedings of the said board, and of the said district, providing for and authorizing the issue and sale of said bonds of said district, whether said bonds or any of them have or have not been sold or disposed of, shall be judicially examined, approved and confirmed according to the procedure provided in Sections 53 to 57 [73-11-6 through 73-11-10 NMSA 1978], inclusive, of Chapter 20, Session Laws of 1919 of New Mexico; and the final decree in such proceedings shall be res judicate [judicata] of all matters and things which may arise as to the legality and regularity of such issue of bonds and the right to issue same.
History:
Laws 1921, ch. 39, § 30; C.S. 1929, § 73-184; 1941 Comp., § 77-2326; 1953 Comp., § 75-24-26.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For definitions of "district" and "board of directors,"
see
73-11-54 NMSA 1978.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-27 - Borrowing money; limitation on indebtedness.

A. To secure money for the operation, maintenance, improvement or betterment of the works of the district or in case of emergency, the board of directors has the power to borrow money, with interest not exceeding the rate permitted under Section 56-8-11.1 NMSA 1978 [repealed], upon such terms and conditions as deemed for the best interest of the district, not to exceed, however, in the aggregate, fifteen dollars ($15.00) per acre upon all district lands.
B. The board of directors or other officers of the district have no power to incur any debt or liability whatever, either by issuing bonds or otherwise, except as expressly provided by law, and any debt or liability incurred in excess of such express provision is void.
C. Lease agreements and lease-purchase agreements do not constitute the creation of debt.
History:
Laws 1919, ch. 20, § 31; 1921, ch. 39, § 6; C.S. 1929, § 73-132; 1941 Comp., § 77-2327; 1953 Comp., § 75-24-27; Laws 1981, ch. 335, § 1; 1995, ch. 199, § 1.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Section 56-8-11.1 NMSA 1978, referred to in Subsection A, was repealed in 1991.
Cross references.
— For definitions of "district" and "board of directors,"
see
73-11-54 NMSA 1978.
For borrowing and repayment,
see
73-13-8, 73-13-9 NMSA 1978.
The 1995 amendment,
effective June 16, 1995, in Subsection A, substituted "has" for "shall have" following "board of directors", "56-8-11.1" for "56-8-11" and "fifteen dollars ($15.00)" for "ten dollars ($10.00)"; in Subsection B, deleted "shall" following "district" and substituted "is" for "shall be and remain absolutely"; and in Subsection C, substituted "do not" for "are declared not to".
The 1981 amendment
, effective March 1, 1981, added the section heading, designated the formerly undesignated paragraphs as Subsection A and B, substituted "the rate permitted under Section 56-8-11 NMSA 1978" for "eight percent" and "ten dollars ($10.00)" for "one dollar ($1.00)" and deleted "the" following "all" in Subsection A and added Subsection C.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
45 Am. Jur. 2d Irrigation § 62.
94 C.J.S. Waters § 321.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-28 - [Expenses of district; charge for water; levy of assessments.]

For the purpose of defraying the expenses of the organization of the district, and the care, operation, management, repair and improvement of all canals, ditches, reservoirs and works, including salaries of officers and employees, or for payment of charges to the United States for the temporary rental of water, the board may either fix rates of tolls and charges and collect the same of all persons using said canal and water for irrigation, or other purposes, and in addition thereto may provide, in whole or in part, for the payment of such expenditures by levy of assessments therefor, as heretofore provided, or by both tolls and assessments; provided, that if any contract be made with the United States the charge for operation and maintenance of the district and for temporary rental of water may be fixed in accordance with the federal laws, notices, rules and regulations and the contract with the district.
History:
Laws 1919, ch. 20, § 28; C.S. 1929, § 73-129; 1941 Comp., § 77-2328; 1953 Comp., § 75-24-28.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Powers of board broadly construed.
— In construing this section in view of the large discretionary powers conferred upon the board and without which the corporation could not successfully operate, we are not bound to that strictness which applies when determining the powers of municipal corporations.
Stahmann v. Elephant Butte Irrigation Dist.
, 1956-NMSC-033, 61 N.M. 68, 294 P.2d 636.
As to fiscal policy.
— In view of the broad powers conferred on the board in handling the fiscal policy of the district, the district court is without authority to grant refunds for allegedly unlawful assessments.
Stahmann v. Elephant Butte Irrigation Dist.
, 1956-NMSC-033, 61 N.M. 68, 294 P.2d 636.
Declaration of reasons for levy not required.
— It is not essential to validity of assessments levied for excess waters used that any specific reason therefor, such as cost of furnishing same, benefits conferred or conservation of water, be declared the purpose of the levy.
Stahmann v. Elephant Butte Irrigation Dist.
, 1956-NMSC-033, 61 N.M. 68, 294 P.2d 636.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
45 Am. Jur. 2d Irrigation §§ 70 to 72.
94 C.J.S. Waters § 334.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-30 - [Charges for water; payment in advance; unpaid charges become part of assessment; assessment of omitted property.]

Whenever any tolls and charges for the use of water have been fixed by the board of directors it shall be lawful to make the same payable in advance, and in case any such tolls and charges remain unpaid, or any balances for water delivered by measurement are unpaid at the time specified for levying the annual assessment, the amount due for such tolls and charges or balances may be added to, and become a part of the assessment levied upon the land upon which the water, for which such tolls, charges or balances are unpaid, was used. Any land which may have escaped assessment for any year or years shall, in addition to the assessment for the then current year, be assessed for such year or years with the same effect and with the same penalties as are provided for the current year, and any property delinquent for any year may be directly assessed during the current year for any expenses caused the district on account of such delinquency.
In the event any land within said district subject to assessment for any of the purposes of the district has not been assessed by the county assessor, or does not appear upon the county assessment roll as prepared for the county treasurer and collector, the land submitted belonging to any person, copartnership, association, corporation or municipality, shall be forthwith assessed by the county treasurer upon an order of the board of directors of the district (approved by the board of county commissioners), and as so ordered a description of the property so omitted shall be written on the roll and the proper assessment levied.
History:
Laws 1921, ch. 39, § 11; C.S. 1929, § 73-165; 1941 Comp., § 77-2330; 1953 Comp., § 75-24-30.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For definition of "district" and "board,"
see
73-11-54 NMSA 1978.
For assessments in districts which collect their own taxes,
see
73-13-28 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
45 Am. Jur. 2d Irrigation §§ 52, 70.
94 C.J.S. Waters §§ 315, 332.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-31 - [Duties of county assessor; assessment list furnished county commissioners.]

It shall be the duty of the county assessor of any county embracing the whole or any part of an irrigation district to enter upon his tax roll each year, the name of the owner, description and area of each tract of land in said district, in said county, subject to taxation under this act, and to deliver a certified list thereof to the county commissioners of said county and to transmit a like certified list to the secretary of said irrigation district on or before July 1st of each year. If the board of directors has exempted any lands from taxation, in whole or in part, or if the secretary of the interior has taken similar action pursuant to contract with the district, or if any tract is entitled to credit upon assessments by reason of payments to any water users' association also, under the provisions of Section 21 [73-11-29 NMSA 1978] of said Chapter 20, or any amendment thereof, or if there be drainage assessments judiciously confirmed as in this act provided or awards for damages due to drainage or other work pursuant to Section 20 [73-11-12 NMSA 1978] of said Chapter 20, the secretary of the district shall note such exemptions, credits and drainage assessments and awards for each tract upon the certified list furnished by the assessor as in this section provided, and the said list, together with the items prescribed in said Section 21 [73-11-29 NMSA 1978], or any amendment thereof, shall be delivered to the county commissioners of the county in which the office of the said irrigation district is located within sixty days from and after the receipt of such certified list by the secretary of such district.
History:
Laws 1919, ch. 20, § 22; 1921, ch. 39, § 4; C.S. 1929, § 73-123; 1941 Comp., § 77-2331; 1953 Comp., § 75-24-31.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes.
— For the meaning of "this act" and "this chapter",
see
the compiler's notes to 73-11-16 and 73-11-54 NMSA 1978, respectively.
Cross references.
— For tax exemptions,
see
73-11-29 NMSA 1978.
For definitions of "irrigation district" and "board of directors,"
see
73-11-54 NMSA 1978.
For districts that collect their own taxes,
see
73-13-24 to 73-13-37 NMSA 1978.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-32 - [Levy of taxes; duty of county commissioners when district in more than one county.]

It shall be the duty of the county commissioners of the county in which the office of the district is located, acting under the provisions of this act, upon the receipt of the certificate of the board of directors, certifying the amounts to be raised for the different purposes hereinbefore mentioned, and upon receipt of the assessor's certified list of the tracts of lands in the district upon which the secretary of the district has entered the notations hereinbefore referred to, to fix the respective rates of levy per acre necessary to provide the amounts of money required for said purposes as specified in said certificate. The rate of levy necessary to raise the required amount of money for said district shall be increased 15 percent to cover delinquencies. And if there be any other county or counties wherein are situate lands within the district to be taxed hereunder the said county commissioners shall certify to the county commissioners of such other county or counties, the said tax levies and the lists of land in such other county or counties subject to taxation therefor. The respective boards of county commissioners of such other counties shall furnish to the respective county assessors of such other counties such tax levies and lists of lands, and such county assessors shall thereupon cause extension to be made upon their assessment rolls of the amounts due from each tract of land for each of said purposes in separate columns and also the total taxes so levied for all of the purposes of said irrigation district, and also the total amount due from each tract for all of the purposes of said irrigation district.
For the purposes of said district, it shall be the duty of the county commissioners in each county in which any irrigation district is located, in whole or in part, at the time of making the levy for county purposes, to make a levy as above provided upon all lands within their respective counties, subject to taxation under this act, and to deliver a notice thereof to the county assessor, which notice shall be accompaanied [accompanied] by a certified list of said tracts of land within said district with notations made thereon as aforesaid.
History:
Laws 1919, ch. 20, § 23; C.S. 1929, § 73-124; 1941 Comp., § 77-2332; 1953 Comp., § 75-24-32.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes.
— For the meaning of "this act",
see
compiler's notes to 73-11-1NMSA 1978.
Cross references.
— For special assessments to repay loans,
see
73-13-16 NMSA 1978.
For districts which collect their own taxes,
see
73-13-24 to 73-13-37 NMSA 1978.
For levy of taxes,
see
7-35-1 to 7-35-10, 7-36-1 to 7-36-33, 7-37-1 to 7-37-8, 7-38-1 to 7-38-93 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
45 Am. Jur. 2d Irrigation §§ 70, 71.
94 C.J.S. Waters § 334.
2023 New Mexico Statutes › Chapter 73 - Special Districts › Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers › Section 73-11-34 - [Errors or irregularities in tax; validity of assessment and levy; sale for taxes; validity.]

Any irregularity or error in the description of land assessed shall not be deemed jurisdictional or render the assessment void, if the land assessed can be identified. All matters and things done by the board of directors as by law provided are prima facie evidence that all the requirements of the law in relation thereto have been complied with, and that the same are liens against the property to the same extent as other taxes lawfully levied. When land is sold under the revenue laws of this state for irrigation assessments correctly imposed as the property of a particular person, no misnomer of the owner, or supposed owner, or other mistake relating to the ownership thereof, affects the sale or renders it void or voidable. Such sale or procedure relating thereto shall not be attacked or questioned for any reason, or on any grounds except that the land assessed was not subject to such assessment, or that such assessment had been paid at the time of the sale.
History:
Laws 1921, ch. 39, § 13; C.S. 1929, § 73-167; 1941 Comp., § 77-2334; 1953 Comp., § 75-24-34.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For permissible objections subsequent to tax deed issuance,
see
73-11-44 NMSA 1978.
For definition of "board of directors,"
see
73-11-54 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
45 Am. Jur. 2d Irrigation §§ 70 to 72.
94 C.J.S. Waters § 332.