A. Any election by qualified electors pursuant to the Public Improvement District Act shall be a nonpartisan election called, conducted and canvassed pursuant to the provisions of the Election Code [Chapter 1 NMSA 1978]. In addition to those matters required for notice as provided in the Local Election Act [Chapter 1, Article 22 NMSA 1978], the notice of election shall state:

(1) if the election is a formation election, the boundaries of the proposed district;

(2) if the election is a bond election, the amount of bonds to be authorized for the district, the maximum rate of interest to be paid on the bonds and the maximum term of the bonds, not exceeding thirty years;

(3) if the election is a property tax levy election pursuant to Section 5-11-19 NMSA 1978, the maximum tax rate per one thousand dollars ($1,000) of assessed valuation to be imposed, the purposes for which the revenues raised will be used and the existing maximum tax rate, if any;

(4) that a general plan is on file with the clerk;

(5) the purposes for which the property taxes or the special levies will be imposed, and the revenues raised will be used, including a description of the public improvements to be financed with tax revenues, special levies, district revenues or bond proceeds; and

(6) that the imposition of property taxes or special levies will result in a lien for the payment thereof on property within the district.

B. The district board or, in the case of a formation election, the governing body, shall determine the date of the election by passing a resolution to place the ballot question on a regular local election or general election ballot or by adopting a proclamation calling for a special election.

C. Except as otherwise provided by this section, the election shall comply with the Local Election Act. The ballot material provided to each qualified elector shall include:

(1) for a formation election, an impartial description of the district improvements contemplated and a brief description of arguments for and against the formation of the district, if any;

(2) for an election concerning the imposition of property taxes, an impartial description of the taxes to be imposed, the method of apportionment, collection and enforcement and other details sufficient to enable each elector to determine the amount of tax it will be obligated to pay; a brief description of arguments for and against the imposition of taxes that are the subject of the election, if any; and a statement that the imposition of property taxes is for the provision of certain but not necessarily all public infrastructure improvements and services that may be needed or desirable within the district, and that other taxes, levies or assessments by other governmental entities may be presented for approval by owners and qualified electors; and

(3) for a formation election, the ballot, which shall pose the question to be voted upon as "district, yes" and "district, no"; for a bond election, "bonds, yes" and "bonds, no"; for a property tax election, if no tax is in place, "property tax, yes" and "property tax, no"; and for an election to change an existing maximum or eliminate an existing tax, "tax change, yes" and "tax change, no", specifying the type of tax to which the proposed change pertains.

D. At least a three-fourths' majority of the votes cast by qualified electors at the election shall be required for formation, issuing the bonds, imposing the tax or special levy or changing the tax or special levy. Failure of a required majority to vote in favor of the matter submitted shall not prejudice the submission of the same or similar matters at a later election.

E. If a person listed on the assessment roll is no longer the owner of land in the district and the name of the successor owner becomes known to the governing body or the district board, as applicable, and is verified by recorded deed or other similar evidence of transfer of ownership, the successor owner is deemed to be the owner for the purposes of the Public Improvement District Act.

F. Notwithstanding any other provision of the Public Improvement District Act, if a petition for formation is signed by owners of all of the land in the district described in the petition and is approved by the municipality or county, the municipality or county may waive any or all requirements of posting, publication, mailing, notice, hearing and owner determination. On receipt of such a petition, and after approval by an election of qualified electors, if any, the municipality or county shall declare the district formed without being required to comply with the provisions of the Public Improvement District Act for posting, publication, mailing, notice, hearing or owner determination.

G. If no person is registered to vote within the district or proposed district areas within seventy days immediately preceding any scheduled election date, the election required to be held pursuant to the Public Improvement District Act shall be canceled. Under such circumstances, when the question is on the formation of the district, the results of the formation determination of the owners shall prevail, unless the formation determination was waived by the governing body pursuant to Subsection F of this section. To the extent allowable by the constitution of New Mexico, when the question is on any other allowable action otherwise requiring a vote of the qualified electors, the owners or the owners of the proposed district areas shall make a determination, the result of which shall prevail.

History: Laws 2001, ch. 305, § 7; 2019, ch. 212, § 194.

The 2019 amendment, effective April 3, 2019, provided that any election pursuant to the Public Improvement District Act shall be conducted pursuant to the provisions of the Election Code, and revised certain notice of election provisions; in Subsection A, in the introductory paragraph, after "nonpartisan election called,", deleted "by posting notices in three public places within the boundaries of the district not less than twenty days before the election. Notice shall also be published in a newspaper of general circulation in the municipality or county, or, if there is no newspaper so circulated in the municipality, in a newspaper of general circulation in the county in which the municipality is located once a week for two consecutive weeks before the election" and added "conducted and canvassed pursuant to the provisions of the Election Code. In addition to those matters required for notice as provided in the Local Election Act", deleted Paragraphs A(1) and A(2) and redesignated former Paragraphs A(3) through A(8) as Paragraphs A(1) through A(6), respectively, in Paragraph A(3), after "pursuant to Section", deleted "19 of the Public Improvement District Act" and added "5-11-19 NMSA 1978"; in Subsection B, after "date of election", deleted "and the polling places for the election and may consolidate county precincts. The district board or governing body may establish provisions for voting by mail." and added "by passing a resolution to place the ballot question on a regular local election or general election ballot or by adopting a proclamation calling for a special election"; deleted Subsections C and D and redesignated former Subsection E as Subsection C; in Subsection C, in the introductory clause, after "comply with the", deleted "general election laws of this state" and added "Local Election Act"; deleted former Subsections F and G, added new subsection designation "D." and redesignated former Subsections H through J as Subsections E through G, respectively; in Subsection D after "special levy.", deleted "The canvass may be continued for an additional period not to exceed thirty days at the election of the governing body or district board for the purposes of completing the canvass."; in Subsection E, after "becomes known", added "to the governing body or the district board, as applicable"; in Subsection G, after "district" added "or proposed district areas", after "within", deleted "fifty" and added "seventy", and after "shall be", deleted "held by vote of the owners. Each owner shall have the number of votes or portion of votes equal to the number of acres or portion of acres rounded upward to the nearest one-fifth of an acre owned in the district by that owner." and added the remainder of the subsection; and deleted former Subsection K.

Application of the Election Code to public improvement district formation elections. — The Election Code's thirty-day limitation period for filing a complaint to contest an election applies to a public improvement district formation election under the Public Improvement District Act. Glaser v. LeBus, 2012-NMSC-012, 276 P.3d 959.

Where the petitioners filed a complaint to contest an election to form a public improvement district under the Public Improvement District Act thirteen months after the election, the action was barred by the thirty-day limitation for filing a complaint to contest an election under the Election Code. Glaser v. LeBus, 2012-NMSC-012, 276 P.3d 959.

Election Code applies to public improvement district formation elections. — The formation election provisions of the Public Improvement District Act incorporate the election contest procedures of the Election Code. Glaser v. LeBus, 2012-NMCA-028, 274 P.3d 114.

Elements of election contest. — An election contest is a challenge to the result of an election, as well as a challenge to the inherent validity of an election when the challenge would necessarily require overturning the results or effects of an election. An election contest can derive from a violation of a provision of the Election Code, from a violation of another statute governing the particular election at issue, or from the New Mexico Constitution. Glaser v. LeBus, 2012-NMCA-028, 274 P.3d 114.

Plaintiff's complaint presented an election contest under the Public Improvement District Act. — Where plaintiff alleged that the petition and ballot to form a public improvement district were invalid because they did not meet statutory requirements; that the information provided to the municipality and the voters prior to the formation election was false, fraudulent, or misleading; and that the ballot did not present a question that specifically addressed the authority to tax, the challenges to the underlying validity of the election based on a failure to comply with statutory requirements was an election contest governed by the Election Code's election contest procedures. Glaser v. LeBus, 2012-NMCA-028, 274 P.3d 114.