New Mexico Statutes Chapter 73. Special Districts § 73-13-26. Notice of intention to take over taxation duties

In the event any board of directors of any such irrigation district shall, as provided in the first section hereof, decide to take over the levying, assessment and collection of taxes of its district, it shall notify the boards of county commissioners of the counties in which such district lies of its intention, by serving on the chairman or chairmen thereof a copy of its resolution on or before the last day of February of the year for which it intends to take over such duties.