The cost of said improvement shall be specially assessed against the lands within such improvement district in proportion to the benefits accruing therefrom and shall be levied and collected in the manner provided for the assessments of construction costs.

All provisions contained in this chapter and Chapter 20, Session Laws of 1919, for the assessment, equalization, levy and collection of assessments for irrigation district purposes shall be applicable to assessment for local improvement, except that no election shall be required to authorize said improvement or the expenditure therefor. Assessments, when collected by the district treasurer for the payment of the improvement of any local improvement district and for the maintenance thereof, shall constitute special funds to be called "construction fund of local improvement district no. . . . ." and "operation and maintenance fund of local improvement district no. . . . ."

History: Laws 1921, ch. 39, § 20; C.S. 1929, § 73-174; Laws 1931, ch. 80, § 2; 1941 Comp., § 77-2316; 1953 Comp., § 75-24-16.

Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.

Compiler's notes. — The term "this chapter" referred to Laws 1921, ch. 39, which amended various provisions of Laws 1919, ch. 20 and enacted new provisions. The new provisions and the provisions amended by Laws 1921, ch. 39, were compiled as 73-10-6, 73-10-16, 73-10-23, 73-10-45, 73-11-3, 73-11-5, 73-11-13 to 73-11-17, 73-11-19 to 73-11-27, 73-11-29 to 73-11-31, 73-11-34, 73-11-35, 73-11-49 to 73-11-51, 73-11-54 NMSA 1978. See also 73-11-54 NMSA 1978 and notes thereto.

Cross references. — For assessments, see 73-11-29 to 73-11-48 NMSA 1978.

For definitions of "irrigation district" and "board of directors," see 73-11-54 NMSA 1978.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 70.

94 C.J.S. Waters § 334.