Section 73-18-8.1 - Assessments; appeals; certain districts.
73-18-8.1. Assessments; appeals; certain districts.
A. Notwithstanding the provisions of Section 73-18-8 NMSA 1978 and in lieu thereof, the board of directors of any conservancy district created prior to 1930 embracing land situate in four or more counties and having more than one hundred thousand acres shall convene on a date to be fixed by order of the board, but not later than July 1 of each year, for the purpose of estimating and determining the amount of funds required to meet the obligation and needs of the district for the ensuing year together with such additional amounts as may be necessary to meet any deficiency in the payment of expenses or obligations previously incurred by the district and remaining due and unpaid and an amount to cover the estimated delinquencies in payments of assessments for the ensuing year.
B. In levying ad valorem assessments on benefited property, the board of the district shall set non-residential assessments at least twenty-five percent higher than residential and agricultural assessments and any ad valorem assessments shall be levied against all benefited real property, including improvements.
C. In setting water service charges, the board of the district shall assess such charges on a per acre basis on all irrigable acres as they appear on the records of the district for tracts or rate payers for which water availability under contract occurs and shall set a minimum one-acre charge of at least twenty-eight dollars ($28.00) per acre, but not more than twenty-eight dollars ($28.00) per acre during the first year, and may use the parity index or other cost-of-living index or measure to determine annual adjustments to the water service charges to reflect the increased costs of providing irrigation water. Any landowner seeking irrigation water for land not previously irrigated may request such irrigation water and upon a determination that the water is available and upon execution of a water use contract with the district prior to March 1 of the year in which the water is sought, the landowner upon payment of the water service charge shall receive the irrigation water.
D. The board of directors shall then by resolution set the appropriate ad valorem assessments and water service charges it determines necessary and appropriate to meet such obligations and needs of the district.
E. In levying appropriate ad valorem assessments and water service charges, the board shall consider:
(1) the degree to which the proposed revenue structure reflects the cost of providing service;
(2) the administrative feasibility of the proposed revenue structure;
(3) whether the proposed revenue structure promotes open space, green space or other environmentally beneficial activities; and
(4) any other local economic or social impacts resulting from the proposed revenue structure.
F. The board shall sit as a board of equalization, subject to such reasonable rules as it may adopt, for the purpose of affording all owners of real property in the district subject to receiving a water service charge and an opportunity to appear and show why any given tract or parcel should be assessed differently. The board's decision with respect to such protest shall be entered upon the official minutes of the board and a copy of such decision shall be sent to the protesting property owner by registered mail.
G. Any owner of real property aggrieved by the decision of the board sitting as a board of equalization may appeal to the district court of the second judicial district in the manner prescribed by Subsection D of Section 73-18-8 NMSA 1978. The filing of such appeal shall be made within thirty days after receipt of the decision of the board sitting as a board of equalization. The filing of such appeal shall not stay the proceedings relating to the collection of the assessment but in the event the appellant has paid the assessment before rendition of the final judgment in the appeal suit and where such judgment is in favor of the appellant, the appellant shall have refunded to him the sum of money as determined by the court, together with legal interest thereon and costs paid to the court.
H. Not later than September 1 each year, the secretary of the district shall deliver to the county assessor of each county embracing any part of the district a certified copy of the board's annual ad valorem assessment rate.
I. All ad valorem assessments and water service charges of the district constitute prior liens upon the real property on which they are levied as of the date of the action of the board fixing such assessments and charges and such liens shall be enforced in the same manner as assessments of property taxes for state and county purposes are collected and liens thereof are enforced.