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AN ACT

RELATING TO SOIL AND WATER CONSERVATION DISTRICTS; ELIMINATING

THE TEN-YEAR LIMIT ON ASSESSMENTS IMPOSED BY THE SUPERVISORS

OF A SOIL AND WATER CONSERVATION DISTRICT.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

Section 1. Section 73-20-46 NMSA 1978 (being Laws 1965,

Chapter 137, Section 20, as amended) is amended to read:

"73-20-46. DISTRICT ASSESSMENTS.--

A. In the event a district is unable to meet or

bear the expense of the duties imposed upon it by the Soil and

Water Conservation District Act, the supervisors may adopt a

resolution that, to be effective, shall be approved by

referendum in the district and that shall provide for an

annual levy for a stated amount not exceeding one dollar

($1.00), or any lower maximum amount required by operation of

the rate limitation provisions of Section 7-37-7.1 NMSA 1978

upon the assessment authorized by this section, on each one

thousand dollars ($1,000) of net taxable value, as that term

is defined in the Property Tax Code, of real property within

the district, except that real property within incorporated

cities and towns in the district may be excluded. The

referendum held to approve or reject the resolution of the

supervisors shall be conducted with appropriate ballot and in

substantially the same manner as a referendum adopting and

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approving the creation of a proposed district. After the

initial authorization is approved by referendum, the

supervisors shall adopt a resolution in each following year

authorizing the levy. To extend an assessment beyond the

period of time originally authorized and approved by

referendum, the supervisors shall adopt a new resolution

extending the period of time originally authorized.

B. A resolution authorized under Subsection A of

this section shall not be effective, and neither a referendum

nor a levy is authorized, unless the resolution is submitted

to and approved in writing by the commission.

C. In the event a resolution of the supervisors is

adopted and approved in accordance with the provisions of

Subsection A of this section, the supervisors of the district

shall certify by the fifteenth of July of each year to the

county assessor of each county in which there is situate land

subject to the district assessment:

(1) a copy of the resolution of the

supervisors;

(2) the results of any referendum held in

the year the certification is made; and

(3) a list of landowners of the district and

a description of the land owned by each that is subject to

assessment.

D. A county assessor shall indicate the

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information on the tax schedules, compute the assessment and

present the district assessment by regular tax bill.

E. The district assessment shall be collected by

the county treasurer of each county in which taxable district

land is situate in the same manner and at the same time that

county ad valorem taxes are levied. The conditions, penalties

and rates of interest applicable to county ad valorem taxation

apply to the levy and collection of district assessments. A

county treasurer shall be entitled to a collection fee equal

to the actual costs of collection or four percent of the money

collected from the levy of the district assessment, whichever

is the lesser.

F. District funds, regardless of origin, shall be

transferred to and held by the supervisors and shall be

expended for district obligations and functions. The

supervisors shall prepare an annual budget and submit it for

approval to the commission and to the local government

division of the department of finance and administration. All

district funds shall be expended in accordance with the

approved budgets.

G. In the event the supervisors of a district

determine that there are or will be sufficient funds available

for the operation of the district for any year for which an

assessment is to be levied, they shall, by resolution, direct

the assessor of each county in which taxable district land is

situate, by July 15 of each year, to decrease the district

assessment or to delete the district assessment reflected on

the tax schedules.

H. Any levy authorized by the Soil and Water

Conservation District Act and any loan or other indebtedness

authorized by that act that will require a levy shall be based

exclusively on or levied exclusively on the real property in

the district, except that real property within incorporated

cities and towns may be excluded."

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