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-HOUSE BILL 108
-57TH LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION, 2026
-INTRODUCED BY
-Rebecca Dow and Susan K. Herrera
-AN ACT
-RELATING TO SPECIAL DISTRICTS; REQUIRING A SOIL AND WATER
-CONSERVATION DISTRICT TO LEVY TAXES UPON REQUEST OF A WATERSHED
-DISTRICT WITHIN THE SOIL AND WATER CONSERVATION DISTRICT'S
-BOUNDARIES; CLARIFYING DEFINITIONS; CLARIFYING THE PROCEDURE
-FOR APPOINTING DIRECTORS OF A WATERSHED DISTRICT'S BOARD OF
-DIRECTORS.
-BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
-SECTION 1.  Section 73-20-2 NMSA 1978 (being Laws 1957,
-Chapter 210, Section 2, as amended) is amended to read:
-"73-20-2.  DEFINITIONS.--As used in the Watershed District
-Act:
-A.  "directors" or "board of directors" means the
-directors of [the] a watershed [districts] district; and
-[B.  "minority jurisdiction district" means a soil
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-and water conservation district that has within its
-jurisdiction a minority of the land in a watershed district;
-and
-C.] B.  "supervisors" or "board of supervisors"
-means the supervisors of a soil and water conservation
-[districts] district in which the watershed district is
-located."
-SECTION 2.  Section 73-20-12 NMSA 1978 (being Laws 1957,
-Chapter 210, Section 12, as amended) is amended to read:
-"73-20-12.  DIRECTORS--APPOINTMENT.--
-A.  A watershed district shall be governed by a
-board of directors appointed by the board of supervisors for
-the soil and water conservation district in which the watershed
-district is located.  Except as provided in Subsection C of
-this section, a board of directors shall consist of five
-directors [provided that, when available, one director shall be
-a current or former elected director of the watershed
-district].
-B.  When appointing the initial directors for a
-watershed district, [a] the board of supervisors shall appoint
-two members to serve terms of two years and three members to
-serve terms of four years.  Thereafter, new [appointments]
-members appointed to the watershed district board shall be for
-terms of four years.  Vacancies occurring before the expiration
-of a term shall be filled by appointment for the unexpired
-.232192.3
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-remainder of a term.
-C.  If the territory embraced within a watershed
-district lies within more than one soil and water conservation
-district, each [minority jurisdiction district shall be
-entitled to appoint three additional directors] soil and water
-conservation district having a minority of the land in the
-watershed district shall be entitled to appoint three
-additional directors.  When appointing the additional
-directors, [a] the board of supervisors shall appoint one
-director to serve a term of two years and two directors to
-serve terms of four years.  Thereafter, [new directors] each
-director shall be appointed for [terms] a term of four years.
-[All] Vacancies shall be filled by appointment by the [minority
-jurisdiction districts] original appointing entity for the
-remainder of an unexpired term.
-D.  The board of directors shall annually elect from
-its membership a chair, secretary and treasurer.  The treasurer
-shall execute an official bond for the faithful performance of
-the duties of office to be approved by the board of directors.
-The bond shall be executed with at least three solvent personal
-sureties whose solvency shall exceed the amount of the bond, or
-by a surety company authorized to do business in this state,
-and shall be in an amount determined by the board of directors.
-If the treasurer is required to execute a surety company bond,
-the premium of the bond shall be paid by the board of
-.232192.3
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-directors.
-E.  The board of directors shall prepare and submit
-to the department of finance and administration such reports as
-it may require from among those required to be submitted by
-other political subdivisions."
-SECTION 3.  Section 73-20-13 NMSA 1978 (being Laws 1957,
-Chapter 210, Section 13, as amended) is amended to read:
-"73-20-13.  AUTHORITY.--Subject to the approval of the
-board of supervisors, the board of directors of a watershed
-district shall have power to:
-A.  request the board of supervisors to levy an
-annual assessment on the real property within the watershed
-district, [within the limitations] subject to the requirements
-provided in Subsection A of Section 73-20-17 NMSA 1978, for
-administration, construction, operation and maintenance of
-works of improvement within and without the district as are
-required by the district in the performance of its functions;
-B.  acquire by purchase, gift, grant, bequest,
-devise or through condemnation proceedings in the manner
-provided in the Eminent Domain Code property or rights of way
-necessary for the exercise of any authorized function of the
-district; provided that no property or water rights shall be
-condemned for the purposes of recreation;
-C.  construct, improve, operate, contract for and
-maintain such structures as may be necessary for the
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-performance of any function authorized by the Watershed
-District Act;
-D.  borrow money necessary for the purpose of
-acquiring rights of way and establishing, constructing,
-reconstructing, repairing, enlarging and maintaining the
-structures and improvements required by the district in the
-performance of its functions and repay these loans with the
-proceeds of the annual assessment provided for in Subsection A
-of this section or by the issuance, negotiation and sale of its
-bonds as provided in Section 73-20-14 NMSA 1978; and
-E.  receive and grant assistance and cooperate with
-counties, municipalities and state and federal agencies in
-carrying out the provisions of the Watershed District Act."
-SECTION 4.  Section 73-20-15 NMSA 1978 (being Laws 1961,
-Chapter 233, Section 3, as amended) is amended to read:
-"73-20-15.  LOANS--REPAYMENTS.--
-A.  In addition to the borrowing of money by the
-issuance of bonds for the purposes set out in Section 73-20-13
-NMSA 1978, the district may borrow money from the United States
-department of agriculture or any other federal agency if the
-loan can be repaid according to its terms by use of the levy
-authorized by Subsection A of Section 73-20-17 NMSA 1978 and
-the board of supervisors has so determined.
-B.  The district may also borrow money from the
-United States department of agriculture or any other federal
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-agency [and levy an assessment not to exceed five dollars
-($5.00) on each one thousand dollars ($1,000) of net taxable
-value, as that term is defined in the Property Tax Code, of
-property subject to taxation by the district, in addition to
-others authorized by the Watershed District Act, to repay the
-loan if the board of directors determines the rate of the levy
-required and:
-(1)  secures the approval of the board of
-supervisors;
-(2)  a referendum on the acceptance of the loan
-for specified purposes is held;
-(3)  two-thirds of the landowners voting favor
-the proposal; and
-(4)  the procedures of Sections 73-20-8 through
-73-20-11 NMSA 1978 as to notice, qualifications of voters and
-manner of holding referendum election are followed in the
-referendum held under this section] if the loan can be repaid
-according to its terms by use of the levy authorized by
-Subsection B of Section 73-20-17 NMSA 1978."
-SECTION 5.  Section 73-20-17 NMSA 1978 (being Laws 1957,
-Chapter 210, Section 16, as amended) is amended to read:
-"73-20-17.  BUDGETS--TAX LEVY--LIMITATION.--
-A.  Within the first quarter of each calendar year,
-the board of directors shall prepare an itemized budget of the
-funds needed for administration, construction, operation and
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-maintenance of works of improvement and submit the budget to
-the board of supervisors for approval.  After approval of the
-budget [by the board of supervisors], the board of [directors]
-supervisors shall, by order or resolution, levy an assessment
-sufficient to meet the budget, not to exceed five dollars
-($5.00), or any lower maximum amount required by operation of
-the rate limitation provisions of Section 7-37-7.1 NMSA 1978
-upon the assessment authorized by this section, on each one
-thousand dollars ($1,000) of net taxable value, as that term is
-defined in the Property Tax Code, of all real property subject
-to taxation within the district, except that the limit on
-assessments does not apply to any levy necessary to provide a
-sinking fund for retirement of bonds authorized by Section
-73-20-13 NMSA 1978.  If a watershed district lies within more
-than one soil and water conservation district, the board of
-supervisors in each soil and water conservation district shall
-approve of the budget submitted by the watershed district
-before an assessment may be levied pursuant to this subsection.
-A copy of the budget and order or resolution shall be certified
-to the county assessor of the county or counties involved and
-to the department of finance and administration by July 15 of
-each year.
-B.  Upon receipt of a resolution adopted and
-submitted by the board of directors, the board of supervisors
-shall levy an assessment not to exceed five dollars ($5.00) on
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-each one thousand dollars ($1,000) of net taxable value, as
-that term is defined in the Property Tax Code, of property
-subject to taxation by the board of supervisors, in addition to
-the levy authorized by Subsection A of this section, to repay
-the loan if the board of supervisors approves of the levy and:
-(1)  a referendum on the acceptance of the loan
-for specified purposes is held by the board of supervisors;
-(2)  two-thirds of the landowners vote in favor
-of the proposal; and
-(3)  the procedures of Sections 73-20-8 through
-73-20-11 NMSA 1978 as to notice, qualifications of voters and
-manner of holding a referendum election are followed in the
-referendum held pursuant to this subsection."
-SECTION 6.  Section 73-20-18 NMSA 1978 (being Laws 1957,
-Chapter 210, Section 17, as amended) is amended to read:
-"73-20-18.  ASSESSMENT LISTS.--
-A.  The board of directors shall prepare a list of
-the landowners within the defined boundaries of the watershed
-district in each county involved showing the number of acres
-subject to assessment and deliver it to the county assessor of
-the county involved.  The assessor shall indicate the
-information on the tax rolls.
-B.  The county assessor shall compute the assessment
-due the district from each landowner in accordance with the
-rate fixed by the board of [directors] supervisors and the
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-value of the real property indicated on the tax roll.  The
-computation shall be made on the regular tax bills in the
-manner as may be directed by regulation of the property tax
-division of the taxation and revenue department."
-SECTION 7.  Section 73-20-20 NMSA 1978 (being Laws 1957,
-Chapter 210, Section 19, as amended) is amended to read:
-"73-20-20.  EXPENDITURES.--Assessment funds collected
-shall be transferred to and held by the treasurer of the
-watershed district for the specific purpose for which they have
-been collected.  All expenditures of such funds shall be made
-by the board of directors upon order and approval of the [board
-approved by the] board of supervisors of the soil and water
-conservation district [or districts] involved."
-SECTION 8.  Section 73-20-45 NMSA 1978 (being Laws 1965,
-Chapter 137, Section 19, as amended) is amended to read:
-"73-20-45.  SPECIFIC POWERS OF DISTRICTS.--A district, by
-and through its supervisors, is authorized to:
-A.  sue and be sued in the name of the district;
-B.  adopt an official seal;
-C.  contract, convey and make and execute other
-instruments and documents necessary or convenient to the
-exercise of district powers;
-D.  borrow money and otherwise contract indebtedness
-for the purposes of the district and, without limitation of the
-generality of the foregoing, borrow money and accept grants
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-from the United States or from a corporation or agency created
-or designated by the United States and, in connection with any
-such loan or grant, enter into agreements as the United States
-or the corporation or agency may require; and issue its notes
-or obligations therefor and secure the payment thereof by
-mortgage, pledge or deed of trust of all or any of its
-property, assets, rights, privileges, licenses, rights of way,
-easements, revenues or income;
-E.  option, as optionee and optioner, and acquire,
-in any manner, real and personal property or any right or
-interest in it;
-F.  improve, rent, lease and sell district property
-or any interest in it;
-G.  receive, invest and reinvest rents and income
-from district property and expend rents and income for district
-purposes; [and]
-H.  accept contributions, gifts and donations and
-expend and utilize them to further district purposes; and
-I.  levy a tax upon request of a watershed district
-pursuant to the provisions of Section 73-20-17 NMSA 1978."
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-.232192.3
+FIFTY-SEVENTH LEGISLATURE
+SECOND SESSION, 2026
+February 17, 2026
+Mr. President:
+Your TAX, BUSINESS AND TRANSPORTATION COMMITTEE, to
+whom has been referred
+     HOUSE BILL 108, as amended
+has had it under consideration and reports same with recommendation
+that it DO PASS.
+Respectfully submitted,
+___________________________________
+Senator Carrie Hamblen, Chair
+Adopted_______________________ Not Adopted_______________________
+          (Chief Clerk)                          (Chief Clerk)
+                  Date ________________________
+The roll call vote was  10  For  0  Against
+Yes: Berghmans, Figueroa, Hamblen, Jaramillo, O'Malley, Ramos,
+Sanchez, Sharer, Wilson, Wirth
+No: 0
+Excused: None
+Absent: None
+HB0108CT1.wpd