New Mexico § 73-16-27 Duty of county treasurer to pay over tax; failure

New Mexico Statutes

§ 73-16-27 — Duty of county treasurer to pay over tax; failure

New Mexico § 73-16-27

Ch. 73Special Districts

Art. 16Conservancy Districts; Financial Administration

This text of New Mexico § 73-16-27 (Duty of county treasurer to pay over tax; failure) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.M. Stat. Ann. § 73-16-27 (2026).

Text

All collections of any assessments made by any county treasurer shall be paid to the treasurer of the proper district, on or before the tenth day of the next succeeding calendar month. If any county treasurer or other person entrusted with the collection of any assessment made under the provisions of this act, refuses, fails or neglects to make prompt payment of the assessments, or any part thereof, collected under this act to the treasurer of the district upon his presentation of a written demand for the board, then he shall pay a penalty of ten (10%) percent on the amount of his delinquency; such penalty shall at once become due and payable and both he and his sureties shall be liable therefor on his bond provided for in this act.

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All collections of any assessments made by any county treasurer shall be paid to the treasurer of the proper district, on or before the tenth day of the next succeeding calendar month. If any county treasurer or other person entrusted with the collection of any assessment made under the provisions of this act, refuses, fails or neglects to make prompt payment of the assessments, or any part thereof, collected under this act to the treasurer of the district upon his presentation of a written demand for the board, then he shall pay a penalty of ten (10%) percent on the amount of his delinquency; such penalty shall at once become due and payable and both he and his sureties shall be liable therefor on his bond provided for in this act.