HOUSE BILL 373
47th legislature - STATE OF NEW MEXICO - first session, 2005
INTRODUCED BY
W. C. "Dub" Williams
AN ACT
RELATING TO COUNTIES; PROVIDING FOR JUDICIAL RECOURSE FOR AN ELECTED OFFICIAL WHOSE BUDGET IS INADEQUATE; PROHIBITING THE DEPARTMENT OF FINANCE AND ADMINISTRATION FROM DISAPPROVING COUNTY BUDGETS ON THE GROUNDS THAT THE BUDGETED AMOUNT FOR AN ELECTED COUNTY OFFICIAL IS INADEQUATE.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
Section 1. [NEW MATERIAL] INADEQUATE BUDGET FOR ELECTED COUNTY OFFICIAL--PETITION FOR WRIT OF MANDAMUS.--If, in the opinion of an elected county official, the budget enacted by the board of county commissioners is inadequate for the official to perform his duties, the official may petition the district court for the county for a writ of mandamus directing the board of county commissioners to authorize the amount necessary for the elected official to adequately perform those duties.
Section 2. Section 6-6-2 NMSA 1978 (being Laws 1957, Chapter 250, Section 2, as amended) is amended to read:
"6-6-2. LOCAL GOVERNMENT DIVISION--POWERS AND DUTIES.-- A. The local government division of the department of finance and administration has the power and duty in relation to local public bodies to:
[A.] (1) require each local public body to furnish and file with the division, on or before June 1 of each year, a proposed budget for the next fiscal year;
[B.] (2) examine each proposed budget and, on or before July 1 of each year, approve and certify to each local public body an operating budget for use pending approval of a final budget;
[C.] (3) hold public hearings on proposed budgets;
[D.] (4) make corrections, revisions and amendments to the proposed budgets as may be necessary to meet the requirements of law;
[E.] (5) certify a final budget for each local public body to the appropriate governing body prior to the first Monday in September of each year. The budgets, when approved, are binding upon all tax officials of the state;
[F.] (6) require periodic financial reports, at least quarterly, of local public bodies. The reports shall contain the pertinent details regarding applications for federal money or federal grants-in-aid or regarding federal money or federal grants-in-aid received, including details of programs, matching funds, personnel requirements, salary provisions and program numbers, as indicated in the catalog of federal domestic assistance, of the federal funds applied for and of those received;
[G.] (7) upon the approval of the secretary of finance and administration, authorize the transfer of funds from one budget item to another when the transfer is requested and a need exists meriting the transfer and the transfer is not prohibited by law. In case of a need necessitating the expenditure for an item not provided for in the budget, upon approval of the secretary of finance and administration, the budget may be revised to authorize the expenditures;
[H.] (8) with written approval of the secretary of finance and administration, increase the total budget of any local public body in the event the local public body undertakes an activity, service, project or construction program that was not contemplated at the time the final budget was adopted and approved and which activity, service, project or construction program will produce sufficient revenue to cover the increase in the budget or the local public body has surplus funds on hand not necessary to meet the expenditures provided for in the budget with which to cover the increase in the budget; provided, however, that the attorney general shall review legal questions identified by the secretary arising in connection with such budget increase requests;
[I.] (9) supervise the disbursement of funds to the end that expenditures will not be made in excess of budgeted items or for items not budgeted and that there will not be illegal expenditures;
[J.] (10) prescribe the form for all budgets, books, records and accounts for local public bodies; and
[K.] (11) with the approval of the secretary of finance and administration, make rules relating to budgets, records, reports, handling and disbursement of public funds or in any manner relating to the financial affairs of the local public bodies.
B. No county budget shall be disapproved or corrected, revised or amended by the local government division of the department of finance and administration on the grounds that the proposed budget for an elected county official is inadequate for the official to perform his duties."
Section 3. Section 7-36-16 NMSA 1978 (being Laws 1973, Chapter 258, Section 18, as amended) is amended to read:
"7-36-16. RESPONSIBILITY OF COUNTY ASSESSORS TO DETERMINE AND MAINTAIN CURRENT AND CORRECT VALUES OF PROPERTY.--
A. County assessors shall determine values of property for property taxation purposes in accordance with the Property Tax Code and the regulations, orders, rulings and instructions of the department. Except as limited in Section 7-36-21.2 NMSA 1978, they shall also implement a program of updating property values so that current and correct values of property are maintained and shall have sole responsibility and authority at the county level for property valuation maintenance, subject only to the general supervisory powers of the [director] secretary.
B. The [director] secretary shall implement a program of regular evaluation of county assessors' valuation activities with particular emphasis on the maintenance of current and correct values.
C. Upon request of the county assessor, the [director] secretary may contract with a board of county commissioners for the department to assume all or part of the responsibilities, functions and authority of a county assessor to establish or operate a property valuation maintenance program in the county. The contract shall be in writing and shall include provisions for the sharing of the program costs between the county and the department. The contract must include specific descriptions of the objectives to be reached and the tasks to be performed by the contracting parties. The initial term of any contract authorized under this subsection shall not extend beyond the end of the fiscal year following the fiscal year in which it is executed, but contracts may be renewed for additional one-year periods for succeeding years.
D. [The department of finance and administration shall not approve the operating budget of any county in which there is not an adequate allocation of funds to the county assessor for the purpose of fulfilling his responsibilities for property valuation maintenance under this section.] If the department of finance and administration questions the adequacy of [any allocation of funds for this purpose] a county assessor's budget, it shall consult with the department, the board of county commissioners and the county assessor [in making its determination of adequacy].
E. To aid the board of county commissioners in determining whether a county assessor is operating an efficient program of property valuation maintenance and in determining the amount to be allocated to him for this function, the county assessor shall present with his annual budget request a written report setting forth improvements of property added to valuation records during the year, additions of new property to valuation records during the year, increases and decreases of valuation during the year, the relationship of sales prices of property sold to values of the property for property taxation purposes and the current status of the overall property valuation maintenance program in the county. The county assessor shall send a copy of this report to the department."
Section 4. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2005.
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