HOUSE BILL 63
53rd legislature - STATE OF NEW MEXICO - first session, 2017
INTRODUCED BY
Randal S. Crowder and Roberto "Bobby" J. Gonzales
AN ACT
RELATING TO TAXATION; RENAMING THE COUNTY AND MUNICIPAL GASOLINE TAX ACT AS THE COUNTY AND MUNICIPAL FUELS TAX ACT; GRANTING AUTHORITY TO ALL COUNTIES AND MUNICIPALITIES TO IMPOSE A TAX ON RETAIL SALES OF GASOLINE AND SPECIAL FUEL WITHIN THEIR JURISDICTIONS; CHANGING PERMITTED USE OF PROCEEDS OF COUNTY AND MUNICIPAL GASOLINE AND SPECIAL FUEL TAXES; PROVIDING FOR LOCAL ADMINISTRATION OF COUNTY AND MUNICIPAL GASOLINE AND SPECIAL FUEL TAXES; REVISING PURPOSES FOR WHICH BONDS MAY BE ISSUED; MAKING A CONFORMING AMENDMENT TO THE MOTOR VEHICLE CODE; REPEALING THE SPECIAL COUNTY HOSPITAL GASOLINE TAX ACT; AMENDING, REPEALING AND ENACTING SECTIONS OF THE NMSA 1978.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
SECTION 1. Section 7-24A-1 NMSA 1978 (being Laws 1978, Chapter 182, Section 1, as amended) is amended to read:
"7-24A-1. SHORT TITLE.--Chapter 7, Article 24A NMSA 1978 may be cited as the "County and Municipal [Gasoline] Fuels Tax Act"."
SECTION 2. Section 7-24A-2 NMSA 1978 (being Laws 1991, Chapter 156, Section 2) is amended to read:
"7-24A-2. DEFINITIONS.--As used in the County and Municipal [Gasoline] Fuels Tax Act:
[A. "county" means a class A county or an H class county;]
A. "alternative fuel" means liquefied petroleum gas, compressed natural gas, liquefied natural gas or a water-phased hydrocarbon fuel emulsion consisting of a hydrocarbon base and water in an amount not less than twenty percent by volume of the total water-phased fuel emulsion, all of which may be used for the generation of power to propel a motor vehicle on the highways;
B. "biodiesel" means a renewable, biodegradable, mono alkyl ester combustible liquid fuel that is derived from agricultural plant oils or animal fats and that meets the American society for testing and materials specifications for biodiesel fuel, B100 or B99 blend stock for distillate fuels;
C. "blended biodiesel" means a diesel engine fuel that contains at least two percent biodiesel;
D. "county area" means that portion of a county located outside the boundaries of any municipality, except that for an H class county, "county area" means the entire county;
E. "gasoline" means any flammable liquid hydrocarbon used primarily as fuel for the propulsion of motor vehicles or motorboats, including flammable liquid hydrocarbon that contains a minimum of ten percent by volume of denatured ethanol, of at least one hundred ninety-nine proof, exclusive of denaturants. "Gasoline" does not include diesel engine fuel, kerosene, alternative fuel or products sold for use in aircraft;
[B.] F. "governing body" means the city council or city commission of a city, the board of trustees of a town or village or the board of county commissioners of a [class A county or an H class] county;
G. "highway" means every road, highway, thoroughfare, street, alley or way, including toll roads, generally open to the use of the public as a matter of right for the purpose of motor vehicle travel and regardless of whether it may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair;
H. "motor vehicle" means any self-propelled vehicle or device that is either subject to registration pursuant to Section 66-3-1 NMSA 1978 or is used or may be used on the public highways in whole or in part for the purpose of transporting persons or property and includes any connected trailer or semitrailer;
[C.] I. "municipality" means any incorporated city, town or village, whether incorporated under general act, special act or special charter, [located within a class A county or] but does not include an H class county;
[D.] J. "person" means:
(1) any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, limited liability company, joint venture, syndicate or other entity, including any utility owned or operated by a county, municipality or other political subdivision of the state; or
(2) to the extent permitted by law, the United States or any agency or instrumentality thereof or the state of New Mexico or any political subdivision, agency or instrumentality thereof;
[E. "transit route" means a road, highway or street normally used in the operation of a public transportation system; and
F. "vehicle emission inspection program" means a vehicle emission inspection program designed to reduce pollutants emitted by motor vehicles of less than ten thousand pounds pursuant to a county or municipal ordinance]
K. "special fuel" means any diesel-engine fuel, biodiesel, blended biodiesel or kerosene used for the generation of power to propel a motor vehicle. "Special fuel" does not include gasoline, alternative fuel or products sold for use in aircraft; and
L. "taxpayer" means a person liable for payment of a tax imposed pursuant to the County and Municipal Fuels Tax Act."
SECTION 3. Section 7-24A-3 NMSA 1978 (being Laws 1978, Chapter 182, Section 3, as amended) is amended to read:
"7-24A-3. USE OF PROCEEDS.--[A.] The proceeds of a county or municipal gasoline or special fuel tax shall be used only for public bridge [and road] or highway projects, [or public transportation related trails and for expenses of purchasing, maintaining and operating transit operations and facilities, for the operation of a transit authority established by the Municipal Transit Law or as provided in the County and Municipal Gasoline Tax Act, for operation of a vehicle emission inspection program or for road, street or highway construction, repair or maintenance in the county or municipality. The proceeds of a county or municipal gasoline tax may be pledged] including the construction, reconstruction, repair or maintenance of public bridges and highways, or for the payment of bonds issued pursuant to the County and Municipal [Gasoline] Fuels Tax Act. [A county or municipality may engage in the business of transportation of passengers and property within the political subdivision by whatever means it may decide and may acquire cars, motor buses and other equipment necessary for carrying on the business. It may acquire land and erect buildings and equip them with all necessary machinery and facilities for operation, maintenance, modification, repair and storage of any buses, cars, trucks or other equipment needed. It may do all things necessary for the acquisition and conduct of the business of public transportation.
B. A governing body may enact ordinances and resolutions and promulgate rules as it may deem necessary and proper for the conduct of the business of transportation and for fixing and collecting all fares, rates and charges for services rendered.
C. Any county or municipality engaging in the business of transportation may extend any system of transportation to points outside its boundaries where necessary and incidental to furnishing efficient transportation to points within the county or municipality.
D. A governing body may lease any system of transportation in whole or in part to any person who will contract to operate it according to the rules, time tables and other requirements established by the governing body.
E. Any county or municipality may furnish transportation service to areas located outside its boundaries, provided that prior contracts have been entered into with the county or municipality in which the areas are located covering the schedules, rates, service and other pertinent matters before initiation of such service.
F. The power of eminent domain is granted to a participating county or municipality for the purpose of acquiring lands and buildings necessary to provide efficient public transit or a vehicle emission inspection program to be exercised in the manner provided by law.
G. A county or municipality, as an operating entity, may enter into contracts for special transportation service, charter buses, advertising and any other function that a private enterprise operating a public transit facility could do or perform for revenue.
H. A governing body may spend any public funds to pay the costs of operation of public transit or a vehicle emission inspection program if revenues of the system prove to be insufficient.
I. A county or municipality is authorized to enter into binding agreements with the United States or any of its officers or agencies or the state or any of its officers or agencies or any combination of agencies, departments or officers of both the United States and the state for planning, developing, modernizing, studying, improving, financing, operating or otherwise affecting public transit; to accept any loans, grants or payments from any of these agencies; and to make any commitments or assume any obligations required by any of these agencies as a condition of receiving the benefits thereof.]"
SECTION 4. A new section of the County and Municipal Fuels Tax Act, Section 7-24A-4.1 NMSA 1978, is enacted to read:
"7-24A-4.1. [NEW MATERIAL] ADMINISTRATION--ENFORCEMENT.--
A county or municipality that has in effect an ordinance imposing a tax pursuant to the County and Municipal Fuels Tax Act shall administer and enforce the tax."
SECTION 5. A new section of the County and Municipal Fuels Tax Act, Section 7-24A-4.2 NMSA 1978, is enacted to read:
"7-24A-4.2. [NEW MATERIAL] REGISTRATION REQUIRED.--
A. Each person selling gasoline or special fuel at retail fuel dispensers in a county that imposes a county gasoline or special fuel tax shall register with the county as a seller of that product at retail fuel dispensers.
B. Each person selling gasoline or special fuel at retail fuel dispensers in a municipality that imposes a municipal gasoline or special fuel tax shall register with the municipality as a seller of that product at retail fuel dispensers."
SECTION 6. A new section of the County and Municipal Fuels Tax Act, Section 7-24A-4.3 NMSA 1978, is enacted to read:
"7-24A-4.3. [NEW MATERIAL] RECORDS REQUIRED--INSPECTION OF BOOKS AND RECORDS OF TAXPAYERS--AUDITS.--
A. A taxpayer shall maintain records and books of account in a manner that will permit the accurate computation of tax. A county or municipality shall require taxpayers to establish and maintain tax-related accounts and shall designate the records to be retained and the period of retention.
B. A county or municipality administering a tax pursuant to the County and Municipal Fuels Tax Act shall cause the records and books of account of a taxpayer to be inspected or audited at such times as the county or municipality deems necessary to administer and enforce the tax. Upon request, a taxpayer shall make the taxpayer's records and books of account available for inspection at reasonable hours to persons designated by the county or municipality to conduct the audit or other inspection. The taxpayer shall be permitted to submit a claim for refund with respect to any period open to inspection or audit."
SECTION 7. A new section of the County and Municipal Fuels Tax Act, Section 7-24A-4.4 NMSA 1978, is enacted to read:
"7-24A-4.4. [NEW MATERIAL] TAX RETURNS--DUE DATE--REPORTING PERIOD--EXTENSIONS.--
A. A taxpayer shall file tax returns in the manner and in the form and content as prescribed by the county or municipality administering a tax imposed pursuant to the County and Municipal Fuels Tax Act. Filing by electronic or optical means may be permitted or required by the county or municipality.
B. The county or municipality, by ordinance, shall specify the due date for filing of returns and payment of tax due. Reporting periods shall be by calendar months, unless the ordinance requires or permits reporting by calendar quarters.
C. A county or municipality may provide, by ordinance, for the granting, for good cause, of extensions of time to file a return or to pay tax; provided that no extension of time shall prevent the accrual of interest as otherwise provided in the County and Municipal Fuels Tax Act."
SECTION 8. A new section of the County and Municipal Fuels Tax Act, Section 7-24A-4.5 NMSA 1978, is enacted to read:
"7-24A-4.5. [NEW MATERIAL] CIVIL PENALTY--INTEREST.--
A. A county or municipality that imposes a tax pursuant to the County and Municipal Fuels Tax Act may provide, by ordinance, for a civil penalty when a taxpayer fails to file or pay timely. The penalty shall not exceed the greater of ten percent of the amount of tax due or one hundred dollars ($100).
B. The county or municipality shall provide, by ordinance, that if an amount of tax imposed is not paid on or before the day on which it becomes due, interest shall be paid to the county or municipality on that amount from the first day following the day on which the tax is due, without regard to any extension of time, until it is paid; provided that if the amount of interest is less than one dollar ($1.00), no interest shall be due. The rate of interest shall not exceed one percent per month.
C. The county or municipality shall provide, by ordinance, that interest shall be allowed and paid on the amount of tax overpaid by a taxpayer that is subsequently refunded or credited to that taxpayer; provided that if the amount of interest owed is less than one dollar ($1.00), no interest shall be paid. The rate of interest on overpayments shall be the same as the rate set pursuant to Subsection B of this section."
SECTION 9. A new section of the County and Municipal Fuels Tax Act, Section 7-24A-4.6 NMSA 1978, is enacted to read:
"7-24A-4.6. [NEW MATERIAL] LIEN FOR TAX--PAYMENT--CERTIFICATE OF LIENS.--
A. A county or municipal gasoline or special fuel tax imposed by a county or municipality constitutes a lien in favor of the county or municipality upon the real property and the personal property located on that real property where the sales of gasoline are subject to the tax. The lien may be enforced as provided in Chapter 3, Article 36 NMSA 1978. Priority of the lien shall be determined from the date of filing.
B. Under process or order of court, no person shall sell the property of any taxpayer without first ascertaining from the clerk or treasurer of the county or municipality in which the taxpayer is located the amount of any county or municipal gasoline or special fuel tax due to the county or municipality. Any amount of tax due to the county or municipality shall be paid from the proceeds of the sale before payment is made to the judgment creditor or any other person with a claim to the sale proceeds.
C. Upon application, the clerk or treasurer of the county or municipality shall furnish to any person a certificate showing the amount of all liens in the records of the county or municipality against the taxpayer."
SECTION 10. A new section of the County and Municipal Fuels Tax Act, Section 7-24A-4.7 NMSA 1978, is enacted to read:
"7-24A-4.7. [NEW MATERIAL] DELINQUENCIES--OVERPAYMENTS--DISPUTES.--
A. A county or municipality may bring an action in law or equity in district court for the collection of any amount of county or municipal gasoline or special fuel tax that is past due, including any related penalty, interest, costs of collection and reasonable attorney fees. A district court may issue a writ of mandamus or order an injunction or other appropriate remedy to enforce the provisions of the ordinance. The court may award costs and reasonable attorney fees to the prevailing party in a court action to enforce the provisions of the ordinance.
B. The county or municipality shall provide, by ordinance, at least one procedure by which a taxpayer may seek refund of amounts claimed to have been paid in excess of the amount of tax due.
C. The county or municipality shall provide, by ordinance, the procedures for resolving disputes regarding a county or municipal gasoline or special fuel tax, including deductions pertaining thereto."
SECTION 11. Section 7-24A-5 NMSA 1978 (being Laws 1978, Chapter 182, Section 5, as amended) is amended to read:
"7-24A-5. COUNTY GASOLINE TAX--AUTHORIZATION--
IMPOSITION--RATE.--
A. The majority of the members of the governing body of a county may adopt an ordinance imposing a tax of up to [two cents ($.02) a] five cents ($.05) per gallon on all gasoline sold at retail fuel dispensers within the [boundaries of the county on all property not lying within the boundaries of a municipality and upon which gasoline taxes are imposed in accordance with the Gasoline Tax Act] county area. The tax imposed by this section is to be referred to as the "county gasoline tax" and is in addition to the tax imposed in the Gasoline Tax Act.
[B. If the governing body of a county adopts an ordinance imposing a county gasoline tax, the governing body shall submit the question of levying the tax to the qualified electors in the county residing outside the boundaries of a municipality.
C.] B. The county gasoline tax may be imposed in increments of one cent ($.01) per gallon up to a maximum of [two cents ($.02)] five cents ($.05) per gallon. The amount of the tax and the specific purposes for which the proceeds shall be used shall be stated in the ordinance adopted by the governing body of the county as provided in Subsection A of this section. [The gasoline tax shall not be imposed for the purpose of funding a vehicle emissions inspection program if a re-registration fee that funds a vehicle emissions inspection and maintenance program has been imposed pursuant to Subsection C of Section 74-2-4 NMSA 1978.]"
SECTION 12. A new section of the County and Municipal Fuels Tax Act, Section 7-24A-5.1 NMSA 1978, is enacted to read:
"7-24A-5.1. [NEW MATERIAL] COUNTY SPECIAL FUEL TAX-- AUTHORIZATION--IMPOSITION--RATE.--
A. The majority of the members of the governing body of a county may adopt an ordinance imposing a tax of up to five cents ($.05) per gallon on all special fuel sold at retail fuel dispensers within the county area. The tax imposed by this section is to be referred to as the "county special fuel tax" and is in addition to the tax imposed in the Special Fuels Supplier Tax Act.
B. The county special fuel tax may be imposed in increments of one cent ($.01) per gallon up to a maximum of five cents ($.05) per gallon. The amount of the tax and the specific purposes for which the proceeds shall be used shall be stated in the ordinance authorized by Subsection A of this section and adopted by the governing body of the county."
SECTION 13. Section 7-24A-6 NMSA 1978 (being Laws 1978, Chapter 182, Section 6, as amended) is amended to read:
"7-24A-6. [COUNTY GASOLINE TAX] PROCEDURE FOR ADOPTION OF COUNTY ORDINANCE--ELECTION.--[A.] The ordinance imposing a county gasoline tax or a county special fuel tax shall not go into effect until after an election is held and a simple majority of the qualified electors of the county residing outside the boundaries of a municipality [vote] votes in favor of imposing the [county gasoline] tax. The governing body of the county shall provide for an election on the question of imposing a county gasoline tax or a county special fuel tax within [sixty] ninety days after the day the ordinance is adopted. Such question may be submitted to the electors and voted upon as a separate question at any general election or at any special election called for that purpose by the governing body. The election upon the question shall be called, held, conducted and canvassed in substantially the same manner as provided by law for general elections. If the question of imposing a county gasoline tax or a county special fuel tax fails, the governing body shall not again propose [a county gasoline tax] an ordinance imposing that tax for [a period of] at least one year after the election.
[B. Within five days after passage of a county gasoline tax ordinance, the governing body of the county shall submit a certified copy of the ordinance to the taxation and revenue department.]"
SECTION 14. Section 7-24A-10 NMSA 1978 (being Laws 1978, Chapter 182, Section 10, as amended) is amended to read:
"7-24A-10. MUNICIPAL GASOLINE TAX--AUTHORIZATION--IMPOSITION--RATE.--
A. The majority of the members of the governing body of a municipality may adopt an ordinance imposing a tax of up to [two cents ($.02) a] five cents ($.05) per gallon on all gasoline sold at retail fuel dispensers within the boundaries of the municipality [and upon which gasoline taxes are imposed in accordance with the Gasoline Tax Act]. The tax imposed by this section is to be referred to as the "municipal gasoline tax" and is in addition to the tax imposed in the Gasoline Tax Act.
[B. If the governing body of a municipality adopts an ordinance imposing a municipal gasoline tax, the governing body shall submit the question of levying the tax to the qualified electors in the municipality.
C.] B. The municipal gasoline tax may be imposed in increments of one cent ($.01) per gallon up to a maximum of [two cents ($.02)] five cents ($.05) per gallon. The amount of the tax and the specific purposes for which the proceeds shall be used shall be stated in the ordinance authorized by Subsection A of this section and adopted by the governing body of the municipality [as provided in Subsection A of this section. The gasoline tax shall not be imposed for the purpose of funding a vehicle emissions inspection program if a re-registration fee that funds a vehicle emissions inspection and maintenance program has been imposed pursuant to Subsection C of Section 74-2-4 NMSA 1978]."
SECTION 15. A new section of the County and Municipal Fuels Tax Act, Section 7-24A-10.1 NMSA 1978, is enacted to read:
"7-24A-10.1. [NEW MATERIAL] MUNICIPAL SPECIAL FUEL TAX--AUTHORIZATION--IMPOSITION--RATE.--
A. The majority of the members of the governing body of a municipality may adopt an ordinance imposing a tax of up to five cents ($.05) per gallon on all special fuel sold at retail fuel dispensers within the boundaries of the municipality. The tax imposed by this section is to be referred to as the "municipal special fuel tax" and is in addition to the tax imposed in the Special Fuels Supplier Tax Act.
B. The municipal special fuel tax may be imposed in increments of one cent ($.01) per gallon up to a maximum of five cents ($.05) per gallon. The amount of the tax and the specific purposes for which the proceeds shall be used shall be stated in the ordinance authorized by Subsection A of this section and adopted by the governing body of the municipality."
SECTION 16. Section 7-24A-11 NMSA 1978 (being Laws 1978, Chapter 182, Section 11, as amended) is amended to read:
"7-24A-11. [MUNICIPAL GASOLINE TAX] PROCEDURE FOR ADOPTION OF MUNICIPAL ORDINANCE--ELECTION.--[A.] The ordinance imposing a municipal gasoline tax or a municipal special fuel tax shall not go into effect until after an election is held and a simple majority of the qualified electors of the municipality voting on the question [vote] votes in favor of imposing the [municipal gasoline] tax. The governing body of the municipality shall provide for an election on the question of imposing the municipal gasoline tax or municipal special fuel tax within [sixty] ninety days after the day the ordinance is adopted. Such question may be submitted to the electors and voted upon as a separate question at any regular or special election or at any special election called for that purpose by the governing body. The election upon the question shall be called, held, conducted and canvassed in substantially the same manner as provided by law for special municipal elections as provided in the Municipal Election Code. If the question of imposing a municipal gasoline tax or municipal special fuel tax fails, the governing body shall not again propose [a municipal gasoline tax] an ordinance imposing that tax for [a period of] at least one year after the election.
[B. After passage of a municipal gasoline tax ordinance, the governing body of the municipality shall submit a certified copy of the ordinance to the taxation and revenue department.]"
SECTION 17. A new section of the County and Municipal Fuels Tax Act, Section 7-24A-11.1 NMSA 1978, is enacted to read:
"7-24A-11.1. [NEW MATERIAL] DEDUCTIONS.--In computing tax due, the following may be deducted from sales at retail fuel dispensers:
A. with respect to county or municipal gasoline tax:
(1) gasoline sold to the United States or an agency or instrumentality thereof for the exclusive use of the United States or an agency or instrumentality thereof. Gasoline sold to the United States includes gasoline delivered into the fuel supply tank of a government-licensed vehicle of the United States; and
(2) gasoline sold to an Indian nation, tribe or pueblo or a political subdivision, agency or instrumentality of that Indian nation, tribe or pueblo for the exclusive use of the Indian nation, tribe or pueblo or a political subdivision, agency or instrumentality thereof. Gasoline sold to an Indian nation, tribe or pueblo includes gasoline delivered into the fuel supply tank of a government-licensed vehicle of the Indian nation, tribe or pueblo; and
B. with respect to county or municipal special fuel tax:
(1) special fuel sold to the United States or an agency or instrumentality thereof for the exclusive use of the United States or an agency or instrumentality thereof. Special fuel sold to the United States includes special fuel delivered into the fuel supply tank of a government-licensed vehicle of the United States;
(2) special fuel sold to an Indian nation, tribe or pueblo or a political subdivision, agency or instrumentality of that Indian nation, tribe or pueblo for the exclusive use of the Indian nation, tribe or pueblo or a political subdivision, agency or instrumentality thereof. Special fuel sold to an Indian nation, tribe or pueblo includes special fuel delivered into the fuel supply tank of a government-licensed vehicle of the Indian nation, tribe or pueblo;
(3) special fuel sold to the state of New Mexico or a political subdivision, agency or instrumentality of the state of New Mexico for the exclusive use of the state of New Mexico or a political subdivision, agency or instrumentality thereof. Special fuel sold to the state of New Mexico includes special fuel delivered into the fuel supply tank of a government-licensed vehicle; and
(4) special fuel that is number 2 diesel fuel sold for the generation of power to propel a vehicle authorized by contract with the public education department as a school bus; provided that the fuel has a distillation temperature of five hundred degrees Fahrenheit at a ten percent recovery point and six hundred forty degrees Fahrenheit at a ninety percent recovery point."
SECTION 18. Section 7-24A-14 NMSA 1978 (being Laws 1978, Chapter 182, Section 14, as amended) is amended to read:
"7-24A-14. BOND ORDINANCE.--
A. The governing body may adopt an ordinance providing for issuance of bonds to enable the county or municipality to [acquire land, buildings, buses or other equipment required for public transit, a vehicle emission inspection program or for road, street or] fund public bridge or highway construction, reconstruction, repair or maintenance or for refunding bonds previously issued for such purpose or any such purposes.
B. The bonds are payable solely from a pledge of:
[(1) gross income derived by the county or municipality from the transit facilities or vehicle emission inspection facilities financed with the proceeds and other transit facilities not so financed; provided that when gross revenues are so pledged, the county or municipality may apply to the payment of the expense of maintaining and operating the transit facilities, the gross revenues of which are so pledged, the county's or municipality's revenues derived from sources other than the proceeds of ad valorem taxes and may, in the proceedings authorizing the issue of bonds, covenant and agree to apply to the payment of the maintenance and operation expenses so much of the revenues as may be necessary for such purposes or as may be specified in the proceedings;
(2)] (1) income derived from franchises granted by the governing body of a county or municipality;
[(3)] (2) contributions, grants or other financial assistance from the state or federal government or any other source;
[(4)] (3) county or municipal gasoline or special fuel tax revenue; or
[(5)] (4) any one or a combination of these sources.
C. The ordinance [is irrepealable] shall not be repealed as long as any indebtedness on the bonds is unpaid by the county or municipality."
SECTION 19. Section 7-24A-17 NMSA 1978 (being Laws 1978, Chapter 182, Section 17) is amended to read:
"7-24A-17. CONSTRUCTION.--The County and Municipal [Gasoline] Fuels Tax Act is full authority for authorization and issuance of bonds. [If] In any proceeding involving the validity and enforceability of any bond or its security, any bond reciting in substance that it was issued by the county or municipality to aid in financing [public transit or transportation projects or any other] for a purpose authorized by the County and Municipal [Gasoline] Fuels Tax Act is conclusively presumed to have been issued for a [county or municipal transit or transportation project or other] purpose in accordance with that act."
SECTION 20. Section 7-24A-18 NMSA 1978 (being Laws 1978, Chapter 182, Section 18) is amended to read:
"7-24A-18. ADDITIONAL SECURITY.--To further the marketability of bonds, the ordinance authorizing their issue may
[A. secure their payment by deed of trust or mortgage conveying county- or municipally-owned land and improvements acquired for the public transit facility operation or use from the proceeds of the bonds to a trustee for the benefit and security of the bondholders; and
B.] authorize any [other] security agreement not in conflict with law."
SECTION 21. Section 66-6-25 NMSA 1978 (being Laws 1978, Chapter 35, Section 360, as amended) is amended to read:
"66-6-25. REGISTRATION BY COUNTY OR MUNICIPALITY PROHIBITED.--[A.] No county or municipality shall require registration or charge fees for any vehicle subject to registration under the Motor Vehicle Code.
[B. Notwithstanding the provisions of Subsection A of this section, a county or municipality designated as an agent pursuant to Section 66-2-14.1 NMSA 1978 may impose a fee in an amount not to exceed five dollars ($5.00) per year in addition to any other registration fee required. This fee shall not be imposed if the county or municipality has imposed a gasoline tax pursuant to the County and Municipal Gasoline Tax Act, the proceeds of which are used to fund a vehicle emission inspection program. Any money collected as a result of the imposition of an additional fee pursuant to this subsection shall be used only to fund a vehicle emission inspection program.]"
SECTION 22. REPEAL.--
A. Sections 7-24A-4, 7-24A-6.1 through 7-24A-8, 7-24A-12 and 7-24A-21 NMSA 1978 (being Laws 1978, Chapter 182, Section 4, Laws 1986, Chapter 74, Section 1, Laws 1978, Chapter 182, Section 7, Laws 1990, Chapter 88, Section 8 and Laws 1978, Chapter 182, Sections 8, 12 and 21, as amended) are repealed.
B. Sections 7-24B-1 through 7-24B-9 NMSA 1978 (being Laws 1987, Chapter 45, Sections 10 through 13, Laws 1990, Chapter 88, Section 16 and Laws 1987, Chapter 45, Sections 15 through 18, as amended) are repealed.
SECTION 23. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2017.
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