Fiscal impact reports (FIRs) are prepared by the Legislative Finance Committee (LFC) for standing finance
committees of the NM Legislature. The LFC does not assume responsibility for the accuracy of these reports
if they are used for other purposes.
Current FIRs (in HTML & Adobe PDF formats) are a vailable on the NM Legislative Website (legis.state.nm.us).
Adobe PDF versions include all attachments, whereas HTML versions may not. Previously issued FIRs and
attachments may be obtained from the LFC in Suite 101 of the State Capitol Building North.
F I S C A L I M P A C T R E P O R T
SPONSOR Taylor
ORIGINAL DATE
LAST UPDATED
2/1/08
HB
SHORT TITLE Soil & Water Supervisor Assessment Extension
SB 512
ANALYST Cox
APPROPRIATION (dollars in thousands)
Appropriation
Recurring
or Non-Rec
Fund
Affected
FY08
FY09
NFI
(Parenthesis ( ) Indicate Expenditure Decreases)
SOURCES OF INFORMATION
LFC Files
Responses Received From
New Mexico Department of Agriculture (NMDA)
SUMMARY
Synopsis of Bill
Senate Bill 512 amends the Soil and Water Conservation District Act to allow soil and water
conservation districts (SWCD) to extend mill levy assessments by resolution of the board of
supervisors, subject to approval of the soil and water conservation commission.
This Bill relates to Soil and Water Conservation Districts and their ability to make a continuing
monetary assessment, in times of needs.
This Senate Bill requests the removal of certain language. The requested removal relates to the
requirement of calling another ‘District Election’ when Districts are unable to meet expenses.
The new language requests striking the old ’election’ provisions mentioned above. This Bill
would then add an ‘extension of time to the period authorized’ as determined by the District’s
supervisors.
FISCAL IMPLICATIONS
Valuable time and money might be saved in these Soil and Water Conservation Districts by
eliminating ‘election provisions’. These would relate to costs and timing of elections.
pg_0002
Senate Bill 512 – Page
2
SIGNIFICANT ISSUES
This Bill strikes the need for elections when Soil and/or Water Conservation Districts cannot
meet expenses, relating to previous Assessments.
The striking of these election provisions begins on Page 2, line 16 after the words “new
resolution, and continues to Page 3, line 4, including the words “renewal is necessary".
On Page 3, line 4, the phrase “extending the period of time originally authorized." Has been
added.
This Bill strengthens the powers of the supervisors in each Soil and/or Water conservation
Districts. At the same time, this Bill also diminishes the powers of each District’s voters.
NMDA notes:
A majority of the supervisors on any SWCD board are elected by voters in the district. District
funds, regardless of origin, are spent according to a budget approved by the Local Government
Division of the Department of Finance and Administration.
TECHNICAL ISSUES
The exact language of this Bill contemplated deletions and insertions are as follows:
On Page 2, line 11 below:
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 [and the district voters shall approve it in a referendum. The
extension shall be for the same period of time as originally approved, but the rate of the
tax may be different as long as it does not exceed one dollar ($1.00) on each o
ne
tho
u
sand dollars ($1,000) of net taxable value of real property within the district, except
that real property within incorporated municipalities in the district may be excluded. If
the district is indebted to the United States or the state or any of th
eir respective agencies
or instrumentalities, including the New Mexico finance authority, at the time of the
expir
a
tion of the original authorization, the supervisors may renew the assessment by
resolution for a period not to exceed the maturity date of th
e indebtedness, and no
referendum for that renewal is necessary
] extending the period of time originally
authorized
.
DUPLICATE RELATIONSHIP
House Bill 140 is a duplicate to Senate Bill 512
PRC/nt