A. An election on the question of imposing a tax under the Public School Buildings Act shall be held as prescribed in the Local Election Act [Chapter 1, Article 22 NMSA 1978].

B. The resolution authorizing the ballot question or calling for a special election shall include as the question to be submitted to the voters whether a property tax at a rate not to exceed the rate specified in the authorizing resolution should be imposed for the specified number of property tax years not exceeding six years upon the net taxable value of all property allocated to the school district for capital improvements.

C. The ballot shall include the information specified in Subsection B of this section and shall present the voter the choice of voting "for the public school buildings tax" or "against the public school buildings tax".

History: Laws 1983, ch. 163, § 5; 1986, ch. 32, § 27; 2007, ch. 366, §21; 2018, ch. 79, § 95; 2019, ch. 212, § 230.

The 2019 amendment, effective April 3, 2019, revised the notice provision of the section; in Subsection B, after "The resolution", deleted "required to be published as notice of the election under Section 1-22-11 NMSA 1978" and added "authorizing the ballot question or calling for a special election".

The 2018 amendment, effective July 1, 2018, provided that elections on the question of imposing a tax under the Public School Buildings Act shall be held as prescribed in the Local Election Act, and made technical and conforming changes; in Subsection A, after "Public School Buildings Act", deleted "may" and added "shall", after "be held", deleted "in conjunction with a regular school district election or may be conducted as or held in conjunction with a special school district election, but the election shall be held prior to July 1 of the property tax year in which the tax is proposed to be imposed. Conduct of the election shall be", and after "as prescribed in the", deleted "School Election Law for regular and special school district elections" and added "Local Election Act"; and in Subsection B, after "under Section", deleted "1-22-4 or 1-22-5" and added "1-22-11".

Temporary provisions. — Laws 2018, ch. 79, § 174 provided that references in law to the Municipal Election Code and to the School Election Law shall be deemed to be references to the Local Election Act.

The 2007 amendment, effective July 1, 2007, changed the maximum number of property tax years for imposing the tax from five to six years.