The assessor-collector, on or before the first day of November of each year, shall prepare the assessment roll of the district, upon the blanks to be furnished by the board of directors, by entering upon said roll the name of the owner, the description and area of each tract of land in said district subject to taxation under the irrigation district laws of this state; a description of the tracts on the assessment rolls according to the plat numbers on the maps of the district, prepared by the United States bureau of reclamation, shall be a sufficient description; and shall extend upon said assessment roll the amounts due from each tract of land for each fund certified to him by the board of directors in a separate column and also the total taxes so levied for all the purposes of said irrigation district and the total amount due from each tract of land for all purposes in said irrigation district. In the event said district is composed of land lying in different counties, the assessor-collector shall make a separate assessment roll for each county. Said assessment roll shall be kept at the office of the district and the taxes shall be payable at the office of the district.

History: Laws 1927, ch. 129, § 8; C.S. 1929, § 73-408; Laws 1933, ch. 14, § 1; 1941 Comp., § 77-2532; 1953 Comp., § 75-26-31.

Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.

Compiler's notes. — For application of section, see compiler's notes to 73-13-24 NMSA 1978.

Assessor-collector cannot assess land not determined to be subject to levy. — While the assessor-collector under this section is charged with the duty of preparing the final assessment roll of the district and extending the levies thereon, the primary duty of considering, determining and designating the land subject to assessment and levy and passing on claims of exemption is vested in the board of directors, and the assessor-collector can only extend upon the assessment roll such lands as have been determined and designated as subject to assessment and levy by the board of directors. Atchison, Topeka & Santa Fe Ry. v. Elephant Butte Irrigation Dist., 110 F.2d 767 (10th Cir. 1940).

Board must determine. — Where board of directors does not determine and designate the lands of the railroad company as subject to assessment and levy for the years 1919 to 1931, inclusive, the treasurer-collector is without authority to place them on the tax rolls and to extend the levies thereon for such years. Atchison, Topeka & Santa Fe Ry. v. Elephant Butte Irrigation Dist., 110 F.2d 767 (10th Cir. 1940).