N.M. Stat. Ann. § 3-29-3
History: 1953 Comp., § 14-28-3, enacted by Laws 1965, ch. 300; 2004, ch. 121, § 1; 2006, ch. 60, § 2.
The 2006 amendment, effective March 6, 2006, rewrote the former section to delete the former declaration of policy that the legislature will assist in providing sanitary facilities and added that the purpose of the act is to improve public health of rural communities by providing a political subdivision that is empowered to receive public funds for sanitary projects.
The 2004 amendment, effective May 19, 2004, amended the last sentence to delete "domestic" preceding "water supplies".
Mutual domestic water consumers associations are municipal corporations and are therefore exempt from property taxes. — Article VIII, § 3 of the New Mexico Constitution exempts from property taxes the property of municipal corporations, and under current law mutual domestic water consumers associations (MDWCA), organized pursuant to the Sanitary Projects Act, NMSA 1978, §§ 3-29-1 to 3-29-21, are municipal corporations, as they are local political entities created pursuant to statute and authorized to manage community water systems, and therefore the property of MDWCAs is constitutionally exempt from property taxation. 2024 Op. Att'y Gen. No. 24-06.