A. When a complaint in writing is filed with the governing body by any freeholder of the district or his duly authorized agent, complaining that his lands are being damaged by the effects of wind erosion on lands of an adjoining freeholder and after investigation, it appears that such damage may be minimized or avoided by preventive measures being taken against such wind erosion, it [the governing body] shall notify the owner of the land on which such measures need to be taken to put into effect within a reasonable time the preventive measure against wind erosion as specified in the notice to such owner.

B. If the owner fails to accomplish the work specified in the notice to him within the time prescribed therein, the governing body shall have such work done forthwith charging the cost thereof to the county general fund but such fund shall be reimbursed upon receipt of payment of such cost as provided in Subsection C of this section.

C. The cost of the work performed by the governing body under Subsection B of this section shall be assessed against the land in which the work was performed. Such assessment shall be treated as a special ad valorem assessment and shall be subject to payment, interest, penalties and enforcement in the same manner and to the same extent as county and state taxes.

D. Any person aggrieved may, within thirty days after the filing of the notice of assessment in the office of the county treasurer, appeal to the district court.

History: 1953 Comp., § 45-6-26, enacted by Laws 1955, ch. 241, § 5.

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

Cross references. — For Tax Administration Act, see Chapter 7, Article 1 NMSA 1978.

For administration and enforcement of Property Tax Code, see 7-38-1 NMSA 1978 et seq.

For procedures governing administrative appeals to the district court, see Rule 1-074 NMRA.

For scope of review of the district court, see Zamora v. Village of Ruidoso Downs, 120 N.M. 778, 907 P.2d 182 (1995).