No tax or assessment of any kind shall be levied by any political subdivision whose enabling legislation does not provide for an elected governing authority. This section does not prohibit the levying or collection of a tax or special assessment by an initial appointed governing authority where the appointed governing authority will be replaced by an elected one within six years of the date the appointed authority takes office. The provisions of this section shall not be effective until July 1, 1976. (As added November 5, 1974.)

ANNOTATIONS

The 1974 amendment, which was proposed by H.J.R. No. 8 (Laws 1974) and adopted at the general election held on November 5, 1974, with a vote of 62,103 for and 62,083 against, added a new Section 9 to Article VIII. The resolution did not state whether the provision would be a new Section 9 in Article VIII, but the former compiler so designated it, and the present compiler has left it as such for the sake of consistency.

Compiler's notes. — See compiler's note to N.M. Const., art. VIII, § 8.

Fees imposed by mining commission constitutional. — The provision authorizing the imposition of fees by the mining commission was not violative of this section since the commission is not a political subdivision. Old Abe Co. v. New Mexico Mining Comm'n, 1995-NMCA-134, 121 N.M. 83, 908 P.2d 776, cert. denied, 120 N.M. 828, 907 P.2d 1009.