Opinion No. 47-5046
June 30, 1947
TO: E. D. Trujillo State Auditor Santa Fe, New Mexico
{*65} In your letter dated June 27, 1947, you refer to Section 15-4102 of the 1941 Compilation, relative to classification of counties, and inquire whether it is possible to change classifications as to counties which show an increase in valuation since January, 1947.
This section requires you to determine the classification during January of odd-numbered years, based upon the assessed valuation as finally fixed for the preceding year. This classification determines the county officers' salaries for the two year period and no increase or decrease in salaries could be made constitutionally during the term for which such officers were elected.
I have checked the index of the 1947 laws in the Secretary of State's office and fail to find anything which would indicate an amendment to the above section. However, after the Session Laws are printed I shall be glad to make a more thorough check if you so desire. Insofar as I am able to ascertain at the present time, Section 15-4102 has not been amended and no further classification can be made until 1949.