In cases of inevitable accidents, such as continual and prolonged droughts, tempests or floods, producing the total or very material failure of crops or expectant crops, the commissioners may, in their discretion, totally or partially exempt the person or persons thus situated from the requirements of the foregoing section [73-3-5 NMSA 1978] relative to continuous labor for lands under cultivation as the circumstances of the case may require. Such exemption or exemptions shall be consistent with the facts and circumstances of the premises and shall not extend to lands thereafter irrigated. Such action by said commissioners shall be reduced to writing and shall become a part of their records.
History: Laws 1903, ch. 32, § 5; Code 1915, § 5792; C.S. 1929, § 151-508; 1941 Comp., § 77-1506; 1953 Comp., § 75-15-6.
ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes. — "The foregoing section" referred to in this section is § 5791, Laws 1915, presently compiled as 73-3-5 NMSA 1978.
Cross references. — For counties to which this section does not apply, see 73-3-11 NMSA 1978.