Chapter 4 — Chapter 4

A. Factors to be considered in the review of a proposal for creation, consolidation, merger or dissolution of a special district shall include but not be limited to: (1) population; population density; land area; land use; per capita assessed valuation; topography, natural bounda…

In the event that the territory of any special district lies in two or more counties, proposals to create, or petitions to merge, consolidate or dissolve special districts shall be forwarded to commissions in each of the counties affected. The commissions shall within ten days ag…

Chapter 4, Article 54 NMSA 1978 may be cited as the "Community Service District Act". History: 1953 Comp., § 15-54-1, enacted by Laws 1965, ch. 283, § 1; 1978 Comp., § 4- 54-1, 2025, ch. 83, § 16.

As used in the Community Service District Act: A. "community service district" means any single or multipurpose special district organized as a local public body of this state for the purpose of constructing and furnishing any urban-oriented service which another political subdiv…

A. Any community service district issuing negotiable securities for the construction or acquisition of any facilities necessary to carry on the purpose of the district shall issue the negotiable securities in the manner provided in this section. B. Prior to the issuing of any neg…

The aggregate total of all taxes levied by a community service district for all purposes shall not exceed a rate of ten dollars ($10.00), or any lower maximum amount required by operation of the rate limitation provisions of Section 7-37-7.1 NMSA 1978 upon taxes levied pursuant t…

The Community Service District Act shall be liberally construed to protect the interests and rights of the owners of the taxable property within the community service district. History: 1953 Comp., § 15-54-5, enacted by Laws 1965, ch. 283, § 5.

The state fairgrounds district and the provisions of the State Fairgrounds District Act [Chapter 6, Article 35 NMSA 1978] are exempt from the provisions of the Community Service District Act. History: Laws 2025, ch. 83, § 17.

Chapter 4, Article 55A NMSA 1978 may be cited as the "County Improvement District Act". History: Laws 1980, ch. 91, § 1; 1998, ch. 47, § 1.

distribution of costs; notice of hearing. A. Whenever the owners of sixty-six and two-thirds percent or more of the total assessed valuation of the property described in Subsection C of Section 4-55A-3 NMSA 1978, but exclusive of any land owned by the United States or the state o…

A. The notice of the preliminary hearing required in Section 4-55A-10 NMSA 1978 shall contain: (1) the time and place when the board will hold a preliminary hearing on the proposed improvement; (2) the estimated cost of the improvement; (3) the boundary of the improvement distric…

of the board; action in district court. A. At the preliminary hearing of the board on the question of creating an improvement district as authorized in Section 4-55A-10 NMSA 1978, any owner of a tract or parcel of land to be assessed or upon which it is proposed to impose an impr…

limitations. A. If in connection with the creation of the improvement district the board determines that it is in the best interest of the county to finance the district improvements by the imposition of an improvement district property tax and the issuance of improvement distric…

prior to commencing improvement; special fund; misuse; penalty. A. Whenever the board: (1) elects to order the construction of a street or road as authorized in the County Improvement District Act; (2) uses county owned or leased equipment to construct the street or road; and (3)…

work; contribution by governmental agency. A. If a continuous area proposed to be improved on any one street or road exceeds five hundred feet in length, the board, before using county equipment and employees to construct the improvement, shall advertise for bids for the construc…

A. After the board creates an improvement district, the board may proceed as authorized in Section 13 or 14 [4-55A-13 or 4-55A-14 NMSA 1978] of the County Improvement District Act or call for sealed bids on the proposed improvement. The notice of the call for bids shall be made i…

The board may assess the property of any railroad or street railroad which occupies or abuts any street the whole cost of the improvement between or under the rails or tracks and two feet on each side of the rail or track of the railroad or street railroad. The assessment shall b…

assessment hearing. A. After the contract has been awarded and the board determines the total cost of the improvement to the county, the board shall determine what portion of the total cost of the improvement shall be assessed against the benefited tract or parcel of land. The as…

hearing; action of the board; appeal to district court. A. Not later than three days before the date of the hearing on the assessment roll, any owner of a tract or parcel of land that is listed on the assessment roll may file his specific objections in writing with the county cle…

liens. A. The board may, by ordinance: (1) establish the time and terms of paying the assessment or installments on the assessment, including but not limited to any provision for differing optional time periods over which installments of assessments for the same district may be p…

As used in the County Improvement District Act: A. "adjustment of assessment" means the adjustment in the estimated maximum benefit or assessment resulting from the division of the property to be assessed or assessed into smaller tracts or parcels or the combining of smaller parc…

assignable certificates. A. To pay all or any part of the cost of the improvement, including those items set out in Subsection C of Section 4-55A-7 NMSA 1978, the board may proceed pursuant to the provisions of Section 4-55A-12.1 NMSA 1978 or may issue in the name of the county b…

assignable certificate holders. A. If the board fails or refuses to foreclose and sell a tract or parcel of land for the delinquent assessment or installment of the assessment as required in Section 4-55A- 22 NMSA 1978, any holder of a bond or assignable certificate secured by th…

county. A. Whenever an improvement district has been created and bonds or assignable certificates have been issued to finance the improvement, a county shall: (1) act as agent for the collection of the assessments; (2) collect the assessments when due; (3) act as trustee for the …

foreclosure. In lieu of the foreclosure of a lien against any tract or parcel of land which is delinquent in the payment of an assessment or installment of an assessment for a period of more than one year, a county may accept a deed to the property subject to the lien if the owne…

at foreclosure of liens; contents of bid. Any delinquent assessment has the effect of a mortgage and shall be foreclosed and sold in the manner provided by law for the foreclosure of mortgages on real estate. In any action seeking the foreclosure of a lien against any tract or pa…

trustee. Upon the acceptance or purchase of the tract or parcel of land as provided in Sections 4-55A-23 and 4-55A-24 NMSA 1978, title to the tract or parcel of land, subject to the right of redemption provided by Subsection A of Section 4-55A-26 NMSA 1978, vests in the trustee o…

redemption period; application for authorization; appraisement; disposition of proceeds. A. No real property shall be sold by the trustee to satisfy a delinquent assessment until at least fifteen days after the date of the order, judgment or decree of the court, within which time…

misuse; penalties. A. All money received by the county from any special assessment or assessment within an improvement district shall be held in a special fund and used to: (1) pay the cost of the improvement for which the assessment was made; (2) reimburse the county for any wor…

The board may transfer to the general fund of the county any money obtained from the levy of an assessment for an improvement district if: A. bonds or assignable certificates were issued to finance the improvement; B. the proceeds of the bonds or assignable certificates were spen…

assessments; procedure. A. It is the purpose of Sections 4-55A-29 through 4-55A-33 NMSA 1978 to: (1) charge the cost of any improvement payable by the tract or parcel of land benefited by the improvement by making a reassessment for the cost of the improvement; and (2) permit the…

A. Whenever the board determines that the creation of an improvement district is necessary for the public safety, health or welfare, the board may create an improvement district for any one or any combination of projects authorized in the County Improvement District Act by the: (…

credit for previous payment. A. The fact that: (1) the contract has been let; (2) an improvement has been wholly or partially constructed; (3) an omission, failure or neglect of the board or county officer to comply with the requirements of Sections 1 through 20 [4-55A-1 to 4-55A…

After an owner has filed a written objection with the county clerk to any reassessment as provided in Section 4-55A-18 NMSA 1978 and the board has determined the reassessment, any owner of a tract or parcel of land that is reassessed may file a notice of appeal pursuant to the pr…

continuing proceedings to collect assessment. A. The board shall enforce payment of the reassessment of the tract or parcel of land benefiting from an improvement in the manner provided in Chapter 4, Article 55A NMSA 1978 for the enforcement of the original assessment. B. If for …

exclusive. A. The rights and remedies granted in Section 18 [4-55A-18 NMSA 1978] of the County Improvement District Act to any owner who objects, contests or appeals the amount, correctness, regularity or validity of the reassessment; (1) are declared to exclude any other right, …

to outstanding indebtedness. A. Whenever a county has: (1) issued bonds or assignable certificates to obtain money to pay for an improvement that has been constructed; and (2) reassessed the tract or parcel of land benefiting from the improvement as provided in Sections 4-55A-26 …

authority. A. As used in this section and in Sections 4-55A-36 through 4-55A-38 NMSA 1978 "bonds", when not modified by the word "refunding", includes assignable certificates. B. The board may issue refunding improvement district bonds to refund all or any part of improvement dis…

A. Refunding bonds issued pursuant to Sections 4-55A-35 through 4-55A-38 NMSA 1978 shall be authorized by ordinance. Any bonds that are refunded under the provisions of this section shall be paid at maturity or on any permitted prior redemption date in the amounts at the time and…

conditions; sale or exchange. A. The ordinance authorizing the issuance of refunding bonds for an improvement district shall describe the: (1) details of the issue; (2) form of the refunding bonds and interest coupons, if any; (3) fund from which the principal and interest of the…

refunding bond; maximum term; interest; prepayment; liens. A. In connection with issuance of refunding bonds as provided in Sections 4-55A-35 through 4-55A-38 NMSA 1978, the board may by ordinance provide that any unpaid assessment and accrued interest on the assessment shall be …

Nothing contained in Sections 4-55A-35 through 4-55A-38 NMSA 1978 shall be construed as: A. increasing the burden or liability of any tract or parcel of land or the owner of any tract or parcel of land; or B. except for issuance of the refunding bonds, creating any additional lia…

An improvement district may be created as authorized in the County Improvement District Act in order to construct, acquire, repair or maintain in one or more locations any one or any combination of the following projects, including land served by any project and any right of way,…

An improvement district may also be created as authorized in Chapter 4, Article 55A NMSA 1978 in order to construct, repair or maintain improvements in one or more locations as a means to stimulate manufacturing, industrial, commercial or business development or to construct or a…

In the case of creation of a county improvement district in accordance with the provisions of the County Improvement District Act, the board of county commissioners of any county may, by ordinance, establish a street and road improvement fund into which may be transferred all or …

Bonds or assignable certificates authorized in Section 4-55A-20 NMSA 1978 for the construction of a street, road, walkway, bridge, overpass, underpass, pathway, alley, curb, gutter or sidewalk project may be purchased by the street and road improvement fund; provided that the bon…

or certificates; pledging income. A. The board of county commissioners may, by ordinance approved by three- fourths of all the members of the board of county commissioners and irrepealable during the term of the contract and for a period not exceeding twenty-one years, contract: …

from tax. After the adoption of the ordinance creating a contract as authorized in Section 4- 55A-3 NMSA 1978 and so long as the contract is effective, it is unlawful: A. to directly or indirectly divert any such amounts of tax revenue directed to be credited to the street and ro…

Every county shall have the power to construct improvements authorized by the County Improvement District Act on any location within the boundaries of the county, a municipality or another county. Improvements shall be constructed pursuant to the powers granted in the County Impr…

respect to street or right of way under jurisdiction of state transportation commission. The county shall not construct improvements on or through any street or right of way under the jurisdiction of the state transportation commission unless it receives prior written approval fr…