N.M. Const. art. VIII, § 7
No execution shall issue upon judgment rendered against the board of county commissioners of any county, or against any incorporated city, town or village, school district or board of education; or against any officer of any county, incorporated city, town or village, school district or board of education, upon any judgment recovered against him in his official capacity and for which the county, incorporated city, town or village, school district or board of education, is liable, but the same shall be paid out of the proceeds of a tax levy as other liabilities of counties, incorporated cities, towns or villages, school districts or boards of education, and when so collected shall be paid by the county treasurer to the judgment creditor. (As amended November 3, 1914.)
The 1914 amendment, which was proposed by J.R. No. 10 (Laws 1913) and adopted at the general election held on November 3, 1914, with a vote of 18,468 for and 13,593 against, substituted the present section, which, prior to amendment was former Section 13 of this article, and former Section 7 of this article was incorporated as the first paragraph of Section 3 of this article. See also compiler's note to N.M. Const., art. VIII, § 8.
Cross references. — For statutory provisions relating to judgments generally, see Article 1 of Chapter 39 NMSA 1978.
For judgments, see Rule 1-054 NMRA.
Generally. — This section cannot be relied upon to enforce an unauthorized judgment, nor is it self-executing. McAtee v. Gutierrez, 1944-NMSC-001, 48 N.M. 100, 146 P.2d 315.
No levy against county as a whole. — Only school district benefited shall be called upon to pay for materials used, and mandamus will not lie to compel levy against property of county as a whole to pay judgment against county board of education. McAtee v. Gutierrez, 1944-NMSC-001, 48 N.M. 100, 146 P.2d 315.
Constructive notice and knowledge chargeable. — One who sells to a county school board is chargeable with constructive notice and knowledge of statutes which govern payment of school obligations. McAtee v. Gutierrez, 1944-NMSC-001, 48 N.M. 100, 146 P.2d 315.
Special tax to be levied to pay judgment. — Judgments against county can be paid only by county levying a sufficient special tax to pay them, and until such levy, they cannot be set off against taxes owed by judgment creditors, who cannot set them up as a defense when sued for taxes. 1933 Op. Att'y Gen. No. 33-604.
Am. Jur. 2d, A.L.R. and C.J.S. references. — Relieving officer or public depository or his surety from liability for public funds as taxation for private purpose, 38 A.L.R. 1516, 96 A.L.R. 295.
Municipality's power to consent or confess to judgment against itself, 67 A.L.R. 1503.
Bonds, judgment in proceeding to secure judicial approval of, before issuance or sale, as required by statute, 87 A.L.R. 716, 102 A.L.R. 107.
Right to go behind money judgment against public body in a mandamus proceeding to enforce it, 155 A.L.R. 464.
Liability of public officer for accountability for interest or earnings received on public moneys in officer's possession, 5 A.L.R.2d 257.
67 C.J.S. Officers and Public Employees §§ 216, 217, 251 to 254.