State Codes and Statutes

Statutes > New-mexico > Chapter-73 > Article-18 > Section-73-18-6

73-18-6. Classification of real property.

A.     For the purpose of assessment all real property in any contracting district is hereby divided into two classes. The first, which shall be known as Class "A" property, shall embrace the irrigable lands in the district and shall be assessed and levied against annually as herein provided at a uniform rate per acre. The second class shall be known as Class "B" property, which shall embrace all other real property in the district not within Class "A" and shall be assessed and levied against annually on an ad valorem basis as herein provided.   

B.     Within thirty days after the secretary of the interior has by public notice or otherwise designated the irrigable lands within a contracting district pursuant to a reclamation contract, the board of directors shall meet and adopt a resolution wherein all real property of the district shall be classified into Class "A" or Class "B" property as hereinabove in this section defined, giving due consideration to such designation of irrigable lands as may have been made by the secretary of the interior. Immediately after the adoption by the board of said resolution classifying the real property of the district, the board shall commence in the conservancy court proceedings to determine the validity thereof as provided in Section 20 [73-18-20 NMSA 1978] hereof. Such classification of real property as confirmed by the conservancy court shall thereafter continue in force until modified as herein provided.   

C.     At any time after the classification of property so made as hereinabove in this section provided the board of directors, by resolution, the consent thereto of the secretary of the interior having been first obtained, may provide for changes in such classification of lands as the welfare of the district and the property owners affected may require upon notice to the owners of the respective properties proposed to be so reclassified of the time for hearing thereon. The said notice shall be given by registered mail addressed to the last known post-office address of such owner and mailed not less than 14 days prior to the time for hearing; provided, notice to said owner, if not a resident within the state of New Mexico, shall be given also by publication which shall be completed not less than fourteen days prior to the time for hearing. Any owner of district real property aggrieved at the decision of the board of directors as embraced in such resolution shall have the right of appeal therefrom to the conservancy court within thirty days after service upon such property owner, by registered mail, of a certified copy of such resolution. The resolution providing for such reclassification shall provide for such disposition of credits arising from payments of assessments and charges for construction costs theretofore made on account of the Class "A" property therein reclassified as Class "B" property, as the board may deem equitable and such resolution may provide for the transfer of credits on account of such payments to the parcels of land by the term of such resolution to become Class "A" property, not exceeding the aggregate of credits shown on the books of the district at the time of such reclassification in favor of the like area of property the classification of which by said resolution is changed from Class "A" property to that of Class "B" property.   

D.     The secretary of the district shall deliver promptly to the county assessor of each county embracing any part of the district a certified copy of each resolution of the board relating to the classification or reclassification of real property within the district and a certified copy of any judgment or order of the conservancy court which may be entered in connection with such resolution and classification or reclassification of property.   

State Codes and Statutes

Statutes > New-mexico > Chapter-73 > Article-18 > Section-73-18-6

73-18-6. Classification of real property.

A.     For the purpose of assessment all real property in any contracting district is hereby divided into two classes. The first, which shall be known as Class "A" property, shall embrace the irrigable lands in the district and shall be assessed and levied against annually as herein provided at a uniform rate per acre. The second class shall be known as Class "B" property, which shall embrace all other real property in the district not within Class "A" and shall be assessed and levied against annually on an ad valorem basis as herein provided.   

B.     Within thirty days after the secretary of the interior has by public notice or otherwise designated the irrigable lands within a contracting district pursuant to a reclamation contract, the board of directors shall meet and adopt a resolution wherein all real property of the district shall be classified into Class "A" or Class "B" property as hereinabove in this section defined, giving due consideration to such designation of irrigable lands as may have been made by the secretary of the interior. Immediately after the adoption by the board of said resolution classifying the real property of the district, the board shall commence in the conservancy court proceedings to determine the validity thereof as provided in Section 20 [73-18-20 NMSA 1978] hereof. Such classification of real property as confirmed by the conservancy court shall thereafter continue in force until modified as herein provided.   

C.     At any time after the classification of property so made as hereinabove in this section provided the board of directors, by resolution, the consent thereto of the secretary of the interior having been first obtained, may provide for changes in such classification of lands as the welfare of the district and the property owners affected may require upon notice to the owners of the respective properties proposed to be so reclassified of the time for hearing thereon. The said notice shall be given by registered mail addressed to the last known post-office address of such owner and mailed not less than 14 days prior to the time for hearing; provided, notice to said owner, if not a resident within the state of New Mexico, shall be given also by publication which shall be completed not less than fourteen days prior to the time for hearing. Any owner of district real property aggrieved at the decision of the board of directors as embraced in such resolution shall have the right of appeal therefrom to the conservancy court within thirty days after service upon such property owner, by registered mail, of a certified copy of such resolution. The resolution providing for such reclassification shall provide for such disposition of credits arising from payments of assessments and charges for construction costs theretofore made on account of the Class "A" property therein reclassified as Class "B" property, as the board may deem equitable and such resolution may provide for the transfer of credits on account of such payments to the parcels of land by the term of such resolution to become Class "A" property, not exceeding the aggregate of credits shown on the books of the district at the time of such reclassification in favor of the like area of property the classification of which by said resolution is changed from Class "A" property to that of Class "B" property.   

D.     The secretary of the district shall deliver promptly to the county assessor of each county embracing any part of the district a certified copy of each resolution of the board relating to the classification or reclassification of real property within the district and a certified copy of any judgment or order of the conservancy court which may be entered in connection with such resolution and classification or reclassification of property.   


State Codes and Statutes

State Codes and Statutes

Statutes > New-mexico > Chapter-73 > Article-18 > Section-73-18-6

73-18-6. Classification of real property.

A.     For the purpose of assessment all real property in any contracting district is hereby divided into two classes. The first, which shall be known as Class "A" property, shall embrace the irrigable lands in the district and shall be assessed and levied against annually as herein provided at a uniform rate per acre. The second class shall be known as Class "B" property, which shall embrace all other real property in the district not within Class "A" and shall be assessed and levied against annually on an ad valorem basis as herein provided.   

B.     Within thirty days after the secretary of the interior has by public notice or otherwise designated the irrigable lands within a contracting district pursuant to a reclamation contract, the board of directors shall meet and adopt a resolution wherein all real property of the district shall be classified into Class "A" or Class "B" property as hereinabove in this section defined, giving due consideration to such designation of irrigable lands as may have been made by the secretary of the interior. Immediately after the adoption by the board of said resolution classifying the real property of the district, the board shall commence in the conservancy court proceedings to determine the validity thereof as provided in Section 20 [73-18-20 NMSA 1978] hereof. Such classification of real property as confirmed by the conservancy court shall thereafter continue in force until modified as herein provided.   

C.     At any time after the classification of property so made as hereinabove in this section provided the board of directors, by resolution, the consent thereto of the secretary of the interior having been first obtained, may provide for changes in such classification of lands as the welfare of the district and the property owners affected may require upon notice to the owners of the respective properties proposed to be so reclassified of the time for hearing thereon. The said notice shall be given by registered mail addressed to the last known post-office address of such owner and mailed not less than 14 days prior to the time for hearing; provided, notice to said owner, if not a resident within the state of New Mexico, shall be given also by publication which shall be completed not less than fourteen days prior to the time for hearing. Any owner of district real property aggrieved at the decision of the board of directors as embraced in such resolution shall have the right of appeal therefrom to the conservancy court within thirty days after service upon such property owner, by registered mail, of a certified copy of such resolution. The resolution providing for such reclassification shall provide for such disposition of credits arising from payments of assessments and charges for construction costs theretofore made on account of the Class "A" property therein reclassified as Class "B" property, as the board may deem equitable and such resolution may provide for the transfer of credits on account of such payments to the parcels of land by the term of such resolution to become Class "A" property, not exceeding the aggregate of credits shown on the books of the district at the time of such reclassification in favor of the like area of property the classification of which by said resolution is changed from Class "A" property to that of Class "B" property.   

D.     The secretary of the district shall deliver promptly to the county assessor of each county embracing any part of the district a certified copy of each resolution of the board relating to the classification or reclassification of real property within the district and a certified copy of any judgment or order of the conservancy court which may be entered in connection with such resolution and classification or reclassification of property.