The resolution authorized under Section 22-26-3 NMSA 1978 shall be adopted within the time frames required by the Election Code [Chapter 1 NMSA 1978] and pursuant to the requirements of the property tax division of the taxation and revenue department.
History: Laws 1983, ch. 163, § 4; 2019, ch. 212, § 229.
ANNOTATIONSThe 2019 amendment, effective April 3, 2019, revised the time limitation on the adoption of a resolution on the question of imposition of a capital improvements tax; after "authorized under Section", deleted "3 of the Public School Buildings Act" and added "22-26-3 NMSA 1978" and after "shall be adopted", deleted "no later than May 15 in the year in which the tax is proposed to be imposed" and added the remainder of the section.