2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 41 - Flood Control › Section 3-41-2 - Flood control; tax levy; limitations; election; result; bond issue may supplement; levy.

A. A municipality may levy a tax upon all property subject to property taxation within the municipality for such length of time as is necessary to accomplish the purpose authorized in Sections 3-41-1 and 3-41-3 NMSA 1978. The rate of the tax authorized by this subsection shall not exceed five dollars ($5.00), or any lower maximum amount required by operation of the rate limitation provisions of Section 7-37-7.1 NMSA 1978 upon a tax levied under this section, on each one thousand dollars ($1,000) of net taxable value, as that term is defined in the Property Tax Code [Chapter 7, Articles 35 to 38 NMSA 1978].
B. Before levying the tax, the municipality shall submit to the qualified electors of the municipality the question of levying the tax. The question may be submitted at any regular or special local election called for that purpose. Notice of the election shall be given as provided in the Local Election Act [Chapter 1, Article 22 NMSA 1978].
C. The municipality shall print the words "For tax levy for flood protection purposes" and "Against tax levy for flood protection purposes" or words of like import. The vote upon the question shall be separately canvassed as other municipal elections are canvassed.
D. If a majority of the votes cast favors the levy of the tax, the governing body shall levy and certify the levy as any other tax is levied for municipal purposes.
E. Nothing in this section shall be construed as prohibiting the issuance of negotiable bonds as authorized in Section 3-30-5 NMSA 1978 to pay the cost of preventing flood damage.
F. If a county has levied a tax for flood control purposes as authorized in Sections 4-50-1 through 4-50-9 NMSA 1978 or any other law, the municipality is not prohibited from levying a tax as authorized in this section.
History:
1953 Comp., § 14-42-2, enacted by Laws 1965, ch. 300; 1981, ch. 37, § 56; 1985, ch. 208, § 118; 1986, ch. 32, § 1; 2018, ch. 79, § 68.
ANNOTATIONS
The 2018 amendment,
effective July 1, 2018, provided that notice of an election on the question of levying a property tax for flood control purposes shall be given as provided in the Local Election Act; and in Subsection B, after "regular or special", deleted "municipal" and added "local", and after "as provided in", deleted "Municipal Election Code for special elections" and added "Local Election Act".
Temporary provisions.
— Laws 2018, ch. 79, § 174 provided that references in law to the Municipal Election Code and to the School Election Law shall be deemed to be references to the Local Election Act.
The 1986 amendment,
in the catchline, substituted "limitations" for "limitation"; in Subsection A, substituted "upon" for "not exceeding in any one year five mills on the dollar of the net taxable value, as that term is defined in the Property Tax Code, of" in the first sentence and added the last sentence; and in Subsection B, substituted "tax" for "taxes" in the first sentence.
The 1985 amendment
substituted "the Municipal Election Code for special elections" for "Section 3-8-2 NMSA 1978" at the end of Subsection B.
County construction within city limits.
— Sandoval County could use county flood funds to construct flood control structures located within the county and within the drainage area as set forth in 4-50-2 NMSA 1978, when necessary to prevent flood waters from rivers or streams from damaging life and property, even if the structures lay within the Rio Rancho city limits. 1988 Op. Att'y Gen. No. 88-30.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 70 Am. Jur. 2d Special or Local Assessments §§ 30, 31.
52A C.J.S. Levees and Flood Control §§ 28 to 40.