New Mexico § 73-9-24 Tax assessments

New Mexico Statutes

§ 73-9-24 — Tax assessments

New Mexico § 73-9-24

Ch. 73Special Districts

Art. 9Irrigation Districts

This text of New Mexico § 73-9-24 (Tax assessments) 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. § 73-9-24 (2026).

Text

It shall be the duty of the county assessor of any county embracing the whole or a part of any irrigation district, to assess and enter upon his tax rolls each year, the name of the owner, if known, and the description and area of each tract of land in said district in his said county, subject to assessment and taxation under this act, and upon receipt by such assessor of the notice from the county commissioner of the levies to be made as hereinafter provided, he shall extend the same upon his tax roll to be collected in the same manner as other taxes.

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It shall be the duty of the county assessor of any county embracing the whole or a part of any irrigation district, to assess and enter upon his tax rolls each year, the name of the owner, if known, and the description and area of each tract of land in said district in his said county, subject to assessment and taxation under this act, and upon receipt by such assessor of the notice from the county commissioner of the levies to be made as hereinafter provided, he shall extend the same upon his tax roll to be collected in the same manner as other taxes.