A. Whenever a governing body determines that the creation of an improvement district is necessary for the public safety, health or welfare, the governing body may create an improvement district for any one or any combination of projects authorized in Chapter 3, Article 33 NMSA 1978 by the:
(1) provisional order method; or
(2) petition method.
B. The governing body may adopt any ordinance or resolution necessary or proper to accomplish the purposes of Chapter 3, Article 33 NMSA 1978.
C. The improvement district shall include, for the purpose of assessment or imposition of an improvement district property tax, all the property that the governing body determines is benefitted by the improvement, including property lying without the municipality creating the improvement district if such property abuts or is served by improvements authorized by Chapter 3, Article 33 NMSA 1978 and including property utilized for public, governmental, charitable or religious purposes, except that of the United States or any agency, instrumentality or corporation thereof, in the absence of a consent of congress.
History: 1953 Comp., § 14-32-1, enacted by Laws 1965, ch. 300; 1977, ch. 325, § 1; 1991, ch. 199, § 1; 2001, ch. 312, § 1.
ANNOTATIONSCross references. — For excavation damage to pipelines and underground utility lines, see 62-14-1 NMSA 1978 et seq.
The 2001 amendment, effective June 15, 2001, inserted "or imposition of an improvement district property tax" in Subsection C.
The 1991 amendment, effective April 4, 1991, substituted "Chapter 3, Article 33 NMSA 1978" for "Section 14-32-3 NMSA 1953" in Subsection A and for "Sections 14-32-1 through 14-32-38 NMSA 1953" in Subsection B and, in Subsection C, substituted "property abuts or is served by improvements authorized by Chapter 3, Article 33 NMSA 1978" for "property abuts any right-of-way or street on which or through which benefits from construction of improvements authorized by Sections 14-32-1 through 14-32-28 NMSA 1953 are being constructed".
Nature of special assessments. — Municipal special assessments are quasi-taxes laid to enable the discharge of some of the functions of government, and the power to impose them is related to the taxing power. Waltom v. City of Portales, 1938-NMSC-022, 42 N.M. 433, 81 P.2d 58.
Only limitations on the exercise of the power of special assessment are that the improvements must be public and must confer special benefits on the property assessed, and the cost to be borne by each tract must not exceed the estimated benefits thereto. Bowdich v. City of Albuquerque, 1966-NMSC-133, 76 N.M. 511, 416 P.2d 523.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 56 Am. Jur. 2d Municipal Corporations, Counties, and Other Political Subdivisions § 226.
63 C.J.S. Municipal Corporations §§ 1067, 1092, 1103.