Attorney General Opinions and Advisory Letters
Decision Information
Citations - New Mexico Appellate Reports
In re Proposed Middle Rio Grande Conservancy Dist. - cited by 92 documents
Lake Arthur Drainage Dist. v. Field - cited by 103 documents
In re Proposed Middle Rio Grande Conservancy Dist. - cited by 92 documents
Lake Arthur Drainage Dist. v. Field - cited by 103 documents
Decision Content
Opinion No. 37-1840
December 15, 1937
TO: Mr. A. C. Jones Assessor Chaves County Roswell, New Mexico
{*203} The Supreme Court has held that drainage and conservancy district charges are "specific assessments on property for improvements, based on benefits, cost of which is assessed against the "property" and that they are not a "tax within the constitutional sense." Lake Arthur Dr. Dist. v. Field, 27 N.M. 183, 199 P. 112; in re Proposed Middle Rio Grande Conservancy Dist. 31 N.M. 188, 242 P. 683.
Consequently none of the tax exemptions apply to those assessments, and they must be extended on property otherwise not subject to taxation by reason of heads of family or soldiers' exemptions.
By: A. M. FERNANDEZ,
Asst. Atty. Gen.
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.