where district office is located.] Immediately upon receipt of the aforesaid certified list of lands in the district subject to taxation hereunder, and of the aforesaid certificate from the board of directors of the district showing the total amount of money necessary for the purposes aforesaid and the several assessments as aforesaid, the board of county commissioners of the county wherein is located the office of any such drainage district, shall separately determine and fix the rate per acre necessary to provide the funds requisite to meet interest upon bonds, if any, deposited under this act [73-8-1 to 73-8-60 NMSA 1978], and payments required to be made under contract with the United States, and also the rate per acre necessary to provide any and all other funds required for the purpo
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where district office is located.] Immediately upon receipt of the aforesaid certified list of lands in the district subject to taxation hereunder, and of the aforesaid certificate from the board of directors of the district showing the total amount of money necessary for the purposes aforesaid and the several assessments as aforesaid, the board of county commissioners of the county wherein is located the office of any such drainage district, shall separately determine and fix the rate per acre necessary to provide the funds requisite to meet interest upon bonds, if any, deposited under this act [73-8-1 to 73-8-60 NMSA 1978], and payments required to be made under contract with the United States, and also the rate per acre necessary to provide any and all other funds required for the purposes of this act, which rates may be increased fifteen percent to cover delinquencies; and the aggregate of the amounts required for the aforesaid purposes shall be raised by levy of taxes upon lands within the district upon the basis of the rate or percentage of benefits so as aforesaid ascertained, fixed and determined by the board of directors of the district as judicially confirmed and modified. Thereupon such board of county commissioners shall certify to the board of county commissioners of each county embracing any portion of the district, other than the county in which the office of the district is located, the rates per acre so as aforesaid determined and fixed. The board of county commissioners of each county within which shall be located any part of any drainage district shall, at the time of making levies for county purposes, make a levy as, and upon the basis, hereinbefore provided, upon all lands of the drainage district within their respective counties subject to taxation under this act, and shall deliver a notice thereof to the county assessor. All taxes thus levied shall be considered special taxes.