Opinion No. 21-3177
November 7, 1921
TO: Mr. H. B. Wallenhorst, Wagon Mound, New Mexico.
Collection of Road Tax by Municipality.
OPINION
{*94} Reply to your letter of the first instant, asking if a village or town may levy a road tax upon persons living within the municipal boundary, has been delayed owing to my absence from Santa Fe for a period of two weeks.
The fact that by state statute a road tax is imposed upon certain persons does not deprive a municipality from imposing a similar {*95} tax upon persons resident within its limits, the funds to be expended upon the roads or streets of such municipality.
You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.