Section 73-13-35 – [Accounts kept by treasurer; payments; monthly report; depositories.]
It shall be the duty of the treasurer to keep a district bond fund account, a district contract fund account, a district operation and maintenance fund account and a district general fund account, and the proceeds of the taxes collected shall be covered into the respective funds. The district bond fund shall consist of all […]
Section 73-13-36 – [County treasurer to turn over funds to district treasurer upon appointment.]
Immediately upon the appointment and qualification of the treasurer, the county treasurer and ex-officio district treasurer shall turn over to the treasurer all funds of the district and take proper receipts therefor. History: Laws 1927, ch. 129, § 13; C.S. 1929, § 73-413; 1941 Comp., § 77-2537; 1953 Comp., § 75-26-36. ANNOTATIONS Bracketed material. — […]
Section 73-13-37 – [Criminal liability of assessor-collector and treasurer.]
The assessor-collector and treasurer of such district shall be liable for indictment and criminal prosecution for malfeasance, misfeasance or failure to perform any duty herein prescribed, as provided by law in cases of county treasurers. History: Laws 1927, ch. 129, § 14; C.S. 1929, § 73-414; 1941 Comp., § 77-2538; 1953 Comp., § 75-26-37. ANNOTATIONS […]
Section 73-13-38 – [Insolvency of municipal irrigation districts; appointment of receiver.]
That whenever any municipal irrigation district shall become insolvent and unable to pay its debts, the district court may, at the suit of its board of directors, appoint a receiver for such municipal irrigation district, to operate the same under the court’s directions, for the purpose of conducting the affairs of such irrigation district. History: […]
Section 73-13-39 – [Powers of receiver of municipal district.]
Whenever any receiver is appointed, as provided in the preceding section [73-13-38 NMSA 1978], he shall enter into such bond as the court may fix, and he shall have the same powers and authority heretofore exercised by the board of directors of such irrigation district, and such additional powers as a court of equity may […]
Section 73-13-24 – [Assessment, levy and collection of taxes by district.]
That whenever any board of directors of any irrigation district, organized under the laws of the state of New Mexico, shall decide by appropriate resolution that it is to the best interest of such district to assess, levy and collect the taxes of such district it may take over such duties. History: Laws 1927, ch. […]
Section 73-13-25 – [Definitions.]
The word “district” as hereinafter used shall mean an irrigation district, organized under the laws of the state of New Mexico; the word “assessor-collector” as hereinafter used shall mean the assessor-collector of such irrigation district; the word “treasurer” as hereinafter used shall mean the treasurer of such irrigation district. History: Laws 1927, ch. 129, § […]
Section 73-13-26 – [Notice of intention to take over taxation duties.]
In the event any board of directors of any such irrigation district shall, as provided in the first section [73-13-24 NMSA 1978] hereof, decide to take over the levying, assessment and collection of taxes of its district, it shall notify the boards of county commissioners of the counties in which such district lies of its […]
Section 73-13-27 – [Meeting for determination of tax rate.]
In the event of any such board of directors taking over such duties it shall become the duty of the board of directors, on or before the first day of September of each year, to determine the amount of money required to meet the obligations, maintenance, operating and current expenses for the ensuing year, and […]
Section 73-13-28 – [Assessor-collector and treasurer; appointment; bond of assessor-collector; salary; deputies.]
It shall become the duty of the board of directors of any such district after deciding to take over the duties of levying, assessing and collecting of the taxes of such district to appoint an assessor-collector and treasurer of such district; provided, that one person may be appointed to all of such offices. The person […]