N.M. Stat. » N.M. Stat. / Chapter 23 / Article 1
New Mexico Statutes

N.M. Stat. § 23-1-4 (2026)

[Annual statement of receipts and disbursements.]

✓ current as of May 2026
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It is hereby made the duty of the several boards of managers of state charitable or
other institutions which receive any money from the state treasury, at the end of each
fiscal year to make out an itemized and detailed statement of all receipts and
disbursements of such institution up to and including the last day of said fiscal year,
which shall be sworn to as correct by the secretary, treasurer or other accounting officer
of such institution who draws and receives the state funds and shall be transmitted to
the governor of the state within the first thirty days of the new fiscal year; and any failure
on the part of any person or officer to perform the duties herein specified shall subject
such person to removal from his position and in case he is a bonded officer it shall be
considered as a breach of his bond and be a misdemeanor in office, for which he may
be fined in any sum not exceeding five hundred [dollars] [($500)] nor less than one
hundred dollars [($100)], which shall be recovered from him and the sureties on his
bond as a penalty.

History: Laws 1901, ch. 98, § 3; Code 1915, § 5157; C.S. 1929, § 130-1307; 1941
Comp., § 5-108; 1953 Comp., § 13-3-8.

                                    ANNOTATIONS

Bracketed material. — The bracketed material was inserted by the compiler and is not
part of the law.
Notes of Decisions
Cited in 23 cases, 1955–1982 · leading case: Chisholm v. Scott, 526 P.2d 1300 (N.M. Ct. App. 1974).
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Chisholm v. Scott, 526 P.2d 1300 (N.M. Ct. App. 1974). · cites it 10× “" All parties agree that the applicable statute in this case is § 23-1-4, N.M.S.A. 1953 (Vol. 5), and that the period of limitation is four years: "23-1-4.”
Trujillo v. Padilla, 442 P.2d 203 (N.M. 1968). · cites it 8× “" Appellees seek to invoke the four-year statute of limitations, § 23-1-4, N.M.S.A. 1953, as a bar to the relief sought.”
Howell Ex Rel. Howell v. Burk, 568 P.2d 214 (N.M. Ct. App. 1977). · cites it 2× “] Section 23-1-4. *227 Section 23-1-26, supra, does not specially provide otherwise because it is not a statute of limitations, and it bars any action from ever arising.”
Apodaca v. Hernandez, 302 P.2d 177 (N.M. 1956). · cites it 4× “*181 On Motion for Rehearing LUJAN, Justice. It is asserted on motion for rehearing that this Court did not pass upon the defendant's claim this cause of action was barred under the four-year statute of limitation, Section 23-1-4 of 1953 Comp.”
Skarda v. Skarda, 536 P.2d 257 (N.M. 1975). · cites it 4× “Section 23-1-4, N.M.S.A.1953 provides that causes of action founded upon unwritten contracts or other causes of action not otherwise specifically provided for must be brought within four years of the date the claim originally accrued and not afterward.”
Chavez v. Kitsch, 374 P.2d 497 (N.M. 1962). · cites it 2× “Appellants also contend that the cause of action is ex contractu, being based upon the breach of an implied warranty and thus governed by § 23-1-4, N.M.S.A., 1953 Comp., which provides: “23-1-4.”
Bd. of Educ., Sch. Dist. 16 v. Standhardt, 458 P.2d 795 (N.M. 1969). · cites it 2× “The statute relied upon is § 23-1-4, N.M.S.A. 1953, which reads as follows: “Those founded upon accounts and unwritten contracts; those brought for injuries to property or for the conversion of personal property or for relief upon the ground of fraud, and all other actions not…”
In Re Will of Skarda, 537 P.2d 1392 (N.M. 1975). · cites it 2× “Section 23-1-4, N.M.S.A.1953, applicable to the claim of such trusts, provided a four year statute of limitations for all actions not otherwise specifically provided.”
Cave v. Cave, 474 P.2d 480 (N.M. 1970). “Tt is not necessary and we do not rule on the applicability of the four-year statute of limitations, § 23-1-4, N.M.S.A. 1953, or the ten-year statute of limitations, § 23-1-21, N.”
Kilkenny v. Kenney, 361 P.2d 149 (N.M. 1961). “With respect to this, it is contended by appellant that § 23-1-4, N.M.S.A., 1953 Comp., applies, being a 4-year statute of limitations, this particular section having to do with the time for bringing actions on accounts, injuries to property, and other actions not specifically…”
Apodaca v. Unknown Heirs of the Following Persons Who Are Adjudged to Be Owners & Proprietors of the Tome Land Grant, 651 P.2d 1264 (N.M. 1982). “1978 (formerly § 23-1-4, N.M.S.A. 1953), and (2) whether the trial court has the authority to require appellees to remit any proceeds they have received in excess of their shares as heirs.”
W. States Collection Co. v. Shain, 490 P.2d 461 (N.M. 1971). · cites it 3× “By § 23-1-4, N.M.S.A., 1953, a four-year limitation is provided for “all other actions not herein otherwise provided for and specified.”
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