Chapter 3 — Chapter 3

Assessments shall bear interest at the rate provided in the ordinance and from the date of the publication of the assessing ordinance until paid. The ordinance shall prescribe when the assessments become due and delinquent, and the penalties payable after delinquency. History: 19…

interest on principal amount of utility [lien]. A. The municipal clerk shall file in the office of the county clerk any notice of lien created by ordinance or under authority of law. The notice of lien shall include: (1) the number of the ordinance under which the lien is establi…

After the filing of the notice of the lien in the office of the county clerk, the municipality shall have a lien upon the property described in the notice of lien. The filing of the notice of the lien shall be notice to all the world of the existence of the lien and of the conten…

The municipal clerk may release a lien against any specific property by: A. entering and signing a receipt of payment upon the notice of lien filed in the office of the county clerk; or B. issuing a separate receipt which recites that payment of the lien with any accrued interest…

of complaint; several judgment or decree; lien recitals as prima facie evidence; attorney fee. A. The municipality or the holder of any lien may, in a single suit, foreclose the liens against all of the persons named in the notice of liens or against the property if the owners ar…

of foreclosing liens. The provisions of Sections 3-36-1 through 3-36-5 NMSA 1978, are intended to afford another and additional method of filing and enforcing municipal liens and are not intended to be construed as repealing any other method provided by law for the filing and for…

municipal liens by action in rem. A. As used in this section: (1) "lien" means any unpaid assessment for a street, alley, curb, gutter, storm sewer, sanitary sewer, off-street parking or any other type of municipal special assessment, together with interest and penalties on all o…

The proceeds of the sale of the property by the municipality pursuant to a foreclosure sale on a municipal lien under the provisions of Section 3-36-4 or 3-36-6 NMSA 1978 shall be applied as follows: A. first, to the payment of costs in giving notice of the sale and of conducting…

treasurer. A. The governing body is the board of finance of the municipality and the members of the governing body shall serve without compensation additional to the compensation authorized by law for their services as members of the governing body. B. The municipal clerk shall: …

The governing body shall: A. control the finances and property of the municipality; B. appropriate money for municipal purposes only; and C. provide for payment of debts and expenses of the municipality. History: 1953 Comp., § 14-36-2, enacted by Laws 1965, ch. 300.

A. The treasurer shall be the finance officer for the municipality unless another officer is directed by ordinance to be the finance officer. The finance officer shall: (1) receive all money belonging to the municipality; (2) keep his accounts and records in the manner prescribed…

A. A municipal official receiving money for the municipality shall make a receipt in not less than duplicate form which shall show the: (1) amount received; (2) date of payment; and (3) account for which payment is made. One copy shall be made available to the person paying money…

A. No payment of funds shall be made except upon a warrant of the municipality. A warrant shall be signed by the mayor or his authorized representative, and countersigned by the municipal treasurer or as prescribed by the Uniform Facsimile Signature of Public Officials Act [6-9-1…

Pursuant to any act of congress, a municipality may accept or borrow funds from the United States or any of its agencies or instrumentalities for any purpose authorized by the laws of this state. History: 1953 Comp., § 14-36-6, enacted by Laws 1965, ch. 300.

accounts receivable. If the finance officer of a municipality states: A. the manner in which a utility account or any unsecured account has been incurred; B. the efforts made to collect the utility account or unsecured account and to locate the debtor; C. that the utility account…

Chapter 3, Article 37A NMSA 1978 may be cited as the "Small Cities Assistance Act". History: Laws 1979, ch. 284, § 1; 2003, ch. 220, § 1.

As used in the Small Cities Assistance Act: A. "municipality" means an incorporated city, town or village, whether incorporated under general act, special act or special charter, and incorporated counties and H-class counties; B. "municipal share" means one and thirty-five one-hu…

A. The "small cities assistance fund" is created within the state treasury. B. On or before January 31, 2004 and on or before January 31 of each subsequent year, the bureau of business and economic research located at the university of New Mexico shall certify to the taxation and…

The governing body may declare, by ordinance, that the licensing or regulation of a business not otherwise exempt by law is conducive to the promotion of the health and general welfare of the municipality and may impose a license fee on and require a separate license for each pla…

ANNOTATIONS Recompilations. — Laws 1981, ch. 37, § 6, recompiled 3-38-11 NMSA 1978, relating to liens for business license fees or occupation taxes, as 3-38-6 NMSA 1978, effective July 1, 1981.

ANNOTATIONS Repeals. — Laws 1981, ch. 37, § 95, repealed 3-38-12 NMSA 1978, relating to the foreclosure of the lien for business license fee or occupation tax in favor of the municipality, effective July 1, 1981. For present provisions, see 3-38-6 NMSA 1978.

Sections 3-38-13 through 3-38-25 NMSA 1978 may be cited as the "Lodgers' Tax Act". History: 1953 Comp., § 14-37-14, enacted by Laws 1969, ch. 199, § 1; 1996, ch. 58, § 1; 2020, ch. 19, § 1.

As used in the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978]: A. "gross taxable rent" means the total amount of rent paid for lodging, not including the state gross receipts tax or local sales taxes; B. "lodging" means the transaction of furnishing rooms or other accommodations…

A. A municipality may impose by ordinance an occupancy tax for revenues on lodging within the municipality, and the board of county commissioners of a county may impose by ordinance an occupancy tax for revenues on lodging within that part of the county outside of the incorporate…

The occupancy tax shall not apply: A. if a vendee: (1) has been a permanent resident of the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging; or (2) enters into or has entered into a written agreement for lodgings at t…

A. Every vendor providing lodgings in a municipality or county imposing an occupancy tax shall collect the proceeds thereof on behalf of the municipality or county and shall act as a trustee therefor. B. The tax shall be collected from vendees in accordance with the ordinance imp…

The governing body of any municipality or county collecting over two hundred fifty thousand dollars ($250,000) in occupancy tax proceeds shall select for annual random audits one or more vendors to verify the amount of gross rent subject to the occupancy tax and to ensure that th…

A. The governing body of any municipality or county imposing and collecting an occupancy tax shall furnish to the advisory board that portion of any proposed budget, report or audit filed or received by the governing body pursuant to either Chapter 6, Article 6 NMSA 1978 or the A…

A. An action to enforce the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978] may be brought by: (1) the attorney general or the district attorney in the county of jurisdiction; or (2) a vendor who is collecting the proceeds of an occupancy tax in the county of jurisdiction. B. A d…

A. The governing body of the municipality or county shall, by ordinance, provide that a vendor is liable for the payment of the proceeds of any occupancy tax that the vendor failed to remit to the municipality or county, due to his failure to collect the tax or otherwise, and sha…

A. The occupancy tax imposed by a municipality or county constitutes a lien in favor of that municipality or county upon the personal and real property of the vendor providing lodgings in that municipality or county. The lien may be enforced as provided in Sections 3-36-1 through…

The governing body of the municipality or county shall, by ordinance, provide for penalties by creating a misdemeanor and imposing a fine of not more than five hundred dollars ($500) or imprisonment for not more than ninety days or both for a violation by any person of the provis…

A. For the purpose of regulation and when deemed in the public interest, the governing body may refuse to grant a license but no license shall be refused until the person seeking the license has been given the opportunity of a hearing by the governing body. After such a hearing, …

The ordinance imposing an occupancy tax or any ordinance amendatory thereof or supplemental thereto, except as limited by or otherwise provided in the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978], shall: A. provide a procedure for licensing each vendor and for refusing a vendo…

A. Subject to the limitations contained in Section 3-38-15 NMSA 1978, a municipality or county imposing an occupancy tax may use the proceeds from the occupancy tax that are collected based on the first thirty days a vendee rents lodgings in taxable premises to defray costs of: (…

A. The governing body of a municipality or county may contract for the management of programs and activities funded with revenue from the tax authorized in Section 3-38- 15 NMSA 1978. The governing body shall require periodic reports to the governing body, at least quarterly, lis…

A. The mayor of every municipality that imposes an occupancy tax pursuant to the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978] shall appoint a five-member advisory board that consists of two members who are owners or operators of lodgings subject to the occupancy tax within the…

A. Revenue bonds may be issued at any time or from time to time by a municipality or county to defray wholly or in part the costs of any one, all or any combination of purposes authorized in Paragraphs (2) through (5) of Subsection A of Section 3-38-21 NMSA 1978. B. The revenue b…

A. Any municipality or county having issued revenue bonds as authorized in the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978] may issue refunding revenue bonds payable from pledged revenues therein authorized for the payment of revenue bonds at the time of the refunding or at th…

If a municipality or county has dedicated any amount of revenue attributable to a tax imposed pursuant to the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978], the municipality or county shall continue to dedicate the same amount of revenue attributable to the tax until the ordina…

A. In addition to the licensing authority contained in Section 3-38-1 NMSA 1978, a municipality shall, by ordinance, charge a business registration fee on each place of business conducted within a municipality that is not licensed by the municipality under Section 3-38-1 NMSA 197…

business; issuance of license or registration; proration of license fee; renewal of registration; staggered periods for business registration. A. Prior to engaging in any business, any person proposing to engage in a business shall pay to the municipality any applicable business …

A. Sections 3-38-1 through 3-38-6 NMSA 1978 and any ordinance adopted pursuant to those sections may be enforced by the municipality having jurisdiction as municipal ordinances are enforced. B. In addition, if any business is conducted in violation of Sections 3-38-1 through 3- 3…

sale; certificate of liens. A. The business license fee constitutes a lien in favor of the municipality upon the personal property of the business. The lien may be enforced as provided in Sections 3- 36-1 through 3-36-7 NMSA 1978. B. Under process or order of court, no person sha…

This act [3-38A-1 to 3-38A-12 NMSA 1978] may be cited as the "Hospitality Fee Act". History: Laws 2003, ch. 417, § 1.

A. It is a violation of the municipal ordinance imposing a hospitality fee and providing for collection and administration of the fee pursuant to the Hospitality Fee Act for any proprietor subject to the fee to fail to pay the hospitality fee, to fail to remit the proceeds of the…

A. Revenue bonds may be issued at any time by a municipality to defray wholly or in part the costs of equipping or furnishing a municipal convention center. B. The revenue bonds may be payable from and payment may be secured by a pledge of and lien on the revenues derived from: (…

A. A municipality having issued revenue bonds pursuant to the Hospitality Fee Act may issue refunding bonds payable from pledged revenues therein authorized for the payment of revenue bonds at the time of the refunding or at the time of the issuance of the bonds being refunded as…

As used in the Hospitality Fee Act: A. "gross rent" means the total amount of rent paid for tourist accommodations, not including the state and local option gross receipts taxes paid on the rent receipts; B. "municipality" means a municipality located in a class A county with a p…

effective July 1, 2028.) A. A municipality may impose by ordinance a hospitality fee on the gross rent received by proprietors of tourist accommodations within the municipality in an amount not to exceed one percent of the gross rent. The fee imposed by this subsection may be ref…