A. For the purpose of fixing salaries of county officers, the several counties of the state, except "H" class counties, are classified as follows:

(1) those having a final, full assessed valuation of over seventy-five million dollars ($75,000,000) and a population of one hundred thousand persons or more as determined by the most current annual population data or estimate available from the United States census bureau, as class "A" counties; and

(2) those having a final, full assessed valuation of over seventy-five million dollars ($75,000,000) and a population of less than one hundred thousand persons as determined by the most current annual population data or estimate available from the United States census bureau, as class "B" counties.

B. The assessed valuation for each year is the full valuation as finally fixed for that year.

History: 1953 Comp., § 15-43-1, enacted by Laws 1957, ch. 196, § 1; 2009, ch. 224, § 1; 2013, ch. 188, § 1; 2018, ch. 78, § 1.

Cross references. — For salaries, expenses, fees and powers and duties of officers of unincorporated counties of the H class, see 4-44-14 to 4-44-16 NMSA 1978.

The 2018 amendment, effective May 16, 2018, eliminated the class "C" county classification, and made stylistic changes; and deleted Paragraph A(3), which classified certain counties as class "C" counties.

The 2013 amendment, effective January 1, 2014, eliminated certain county classes for purposes of fixing salaries; in Paragraph (3) of Subsection A, after "assessed valuation", deleted "in excess of forty-five million dollars ($45,000,000)" and added "equal to or less than seventy-five million dollars ($75,000,000)"; and deleted former Paragraphs (4) through (8) of Subsection A, which created classes of counties based on assessed valuation from over fourteen million dollars to less than four million seven hundred fifty thousand dollars.

The 2009 amendment, effective June 19, 2009, in Subsections A(1), A(2) and A(3), after "as determined by the" deleted "last official" and added "most current annual population data or estimate available from the".

Effect of creation of new county. — Classification was not reduced by fact that a part of the county became a part of a new county. Baca v. Board of Comm'rs, 1924-NMSC-073, 30 N.M. 163, 231 P. 637.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 56 Am. Jur. 2d Municipal Corporations, Counties, and Other Political Subdivisions §§ 225 to 234.

20 C.J.S. Counties § 109.