[Accounts to be itemized; board may disapprove.]

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No account shall be approved by the board of county commissioners unless the same shall be made out in separate items, and the nature of each item stated, and where no fees are allowed by law, the time actually and necessarily devoted to the performance of any services, charged in such account so made out shall be verified by affidavit: provided, that nothing in this section shall prevent any board from disapproving any account in whole or in part when so rendered and verified, nor from requiring any other or further evidence of the truth and propriety thereof as they may think proper.

History: Laws 1876, ch. 1, § 20; C.L. 1884, § 351; C.L. 1897, § 669; Code 1915, § 1222; C.S. 1929, § 33-4236; 1941 Comp., § 15-4203; 1953 Comp., § 15-44-3.

ANNOTATIONS

Cross references. — For duty of board of county commissioners as to accounts generally, see 4-38-16 NMSA 1978.

For approval of unauthorized accounts, see 4-38-29 NMSA 1978.

For duties of county clerk as to accounts, see 4-40-4, 4-40-5 NMSA 1978.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 56 Am. Jur. 2d Municipal Corporations, Counties, and Other Political Subdivisions §§ 678, 679.

Amount of damages stated in notice of claim against municipality or county as limiting amount of recovery, 24 A.L.R.3d 965.

20 C.J.S. Counties § 241.


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