New Mexico Statutes

N.M. Stat. § 4-38-17 (2026)

Tax levy for county general purposes; allocation.

✓ current as of May 2026
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Boards of county commissioners are authorized to levy a tax on all taxable property
in the county for general county purposes, including salaries and expenses of county
officers, deputies and employees, subject to maximum rates provided by law. Proceeds
of the tax shall be allocated to appropriate funds, budgeted and expended as provided
by law.

History: 1953 Comp., § 15-37-15.1, enacted by Laws 1973, ch. 4, § 10.
Notes of Decisions
Cited in 2 cases, 2000–2015 · leading case: SWEPI, LP v. Mora Cnty., 81 F. Supp. 3d 1075 (D.N.M. 2015).
SWEPI, LP v. Mora Cnty., 81 F. Supp. 3d 1075 (D.N.M. 2015). · cites it 2× “See N.M. Stat. Ann. § 4-38-17 . Ber-nalillo County recently moved to increase its *1189 taxes.”
Hobock v. Grant Cnty. (10th Cir. 2000). “, N.M. Stat. Ann. §§ 4-38-17 , 4-49-7 (Michie 1995).”
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