New Mexico Statutes

N.M. Stat. § 4-45-5 (2026)

Accounts against county; appeal from disallowance.

✓ current as of May 2026

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When a claim of a person against a county is disapproved in whole or in part by the
board of county commissioners, that person may appeal the decision of the board to the
district court pursuant to the provisions of Section 39-3-1.1 NMSA 1978.

History: Laws 1876, ch. 1, § 22; C.L. 1884, § 353; C.L. 1897, § 671; Code 1915, §
1224; C.S. 1929, § 33-4238; 1941 Comp., § 15-4205; 1953 Comp., § 15-44-5; Laws
1998, ch. 55, § 16; 1999, ch. 265, § 16.

                                    ANNOTATIONS

Cross references. — For payment of appealed claims, see 6-6-16 NMSA 1978.

For procedures governing administrative appeals to the district court, see Rule 1-074
NMRA.

The 1999 amendment, effective July 1, 1999, substituted "Section 39-3-1.1" for
"Section 12-8A-1".

The 1998 amendment, effective September 1, 1998, rewrote this section to the extent
that a detailed comparison is impracticable.

Appeal from disallowance of claim by board. — The board of county commissioners
is the body which approves or disapproves the reports of the treasurers in their several
counties, and an appeal lies to the district court, and may be taken by any person
whose claim is disallowed in whole or in part by that board. Territory v. Newhall, 1909-
NMSC-016, 15 N.M. 141, 103 P. 982.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 56 Am. Jur. 2d Municipal Corporations,
Counties, and Other Political Subdivisions § 768.

20 C.J.S. Counties §§ 244 to 248.

Notes of Decisions

Cited in 2 cases, 1993–2015 · leading case: SWEPI, LP v. Mora Cnty., 81 F. Supp. 3d 1075 (D.N.M. 2015).

Sort: Relevance Newest Treatment

SWEPI, LP v. Mora Cnty., 81 F. Supp. 3d 1075 (D.N.M. 2015). · cites it 2× “See N.M. Stat. Ann. § 4-45-5 . New Mexico counties can own property.”

Home Indem. Co. v. Arapahoe Drilling Co., 848 P.2d 1131 (N.M. Ct. App. 1993). “No time limit stated (“in the same manner as provided for appeals from orders of the board of county commissioners by Sections 4-45-5 and 4-45-6 NMSA 1978”). 40.”

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