Whenever a part of the territory embraced within the limits of any county of this state having outstanding indebtedness, bonded or otherwise, is taken to form a new county or to add to the area of a county already in existence, nothing in this article [4-33-8 and 4-33-9 NMSA 1978] shall be construed to release any of the citizens or property, subject at that time or which may thereafter become subject to taxation within the exterior boundaries of the territory so taken, unless such indebtedness has been otherwise provided for, and the board of county commissioners of such new county or of the county to which such territory has been added is hereby authorized and required to levy annually a tax which shall be assessed and collected by the assessor and collector at the time and in the manner that other taxes are assessed, levied and collected in said county upon all the citizens and residents and property subject or which may thereafter become subject to taxation within the limits of the territory so taken as the same legally existed and is established at the time the said territory is taken: provided, that said tax shall be uniform between the county gaining and the county losing the territory. The board of county commissioners of the county whose territory has been taken shall notify the board of county commissioners of such new county to which territory has been added of the amount of the levy and for the purposes above specified immediately upon the same being made; and no adjournment of either board of county commissioners, when convened for making the levies for the purposes of taxation, shall be had until the levy herein provided for in this article shall have been made.

History: Laws 1903, ch. 20, § 1; Code 1915, § 1119; C.S. 1929, § 33-3101; 1941 Comp., § 15-3101; 1953 Comp., § 15-33-8.

Compiler's notes. — The words "this article" were inserted by the compilers of the 1915 Code and referred to art. 26 of ch. 24 thereof. The provisions in art. 26 of ch. 24 of the 1915 Code are compiled as this section and 4-33-9 NMSA 1978.

Cross references. — For effect of outstanding indebtedness on annexation of a portion of one county to another, see 4-33-7 NMSA 1978.

Compulsion of contribution from former portion of county for payment of judgment against county. — Upon division of a county, it had the power to compel contribution from the segregated portions to pay a judgment against it in proportion to the taxable property received. Territory ex rel. Coler v. Board of Cnty. Comm'rs, 1907-NMSC-018, 14 N.M. 134, 89 P. 252, aff'd, 215 U.S. 296, 30 S. Ct. 111, 54 L. Ed. 202 (1909).

Issuance of mandamus to compel tax levy to satisfy judgment on bonds of divided county. — Mandamus could issue to compel the board of county commissioners of Santa Fe county to levy a tax to satisfy a judgment on county bonds, although portions of that county had since been annexed to two adjoining counties, since Santa Fe county could compel contribution from the other counties. In such case a demand was not necessary. Comm'rs of Santa Fe Cnty. v. Territory of N.M. ex rel. Coler, 215 U.S. 296, 30 S. Ct. 111, 54 L. Ed. 202 (1909).

Am. Jur. 2d, A.L.R. and C.J.S. references. — 56 Am. Jur. 2d Municipal Corporations, Counties, and Other Political Subdivisions § 82.