The land area embraced in districts must be contiguous and must lie within a well-defined watershed area or subwatershed areas. The districts may embrace lands lying in one or more soil and water conservation districts, or lands lying partly within and partly outside a soil and water conservation district. History: 1953 Comp., § 45-5-23, enacted by Laws 1957, ch. 210, § 5; 1973, ch. 332, § 3; 1977, ch. 254, § 47. ANNOTATIONSFederal, Indian reservation and state lands may be included in watershed district only if the officials charged with administering such lands specifically agree to the inclusion of the lands in the district. Even if such agreement is obtained, there is yet another agreement that is a prerequisite to such inclusion; it would be necessary that the officials administering the lands in question also agree to put up a pro rata share of the district's budget, based on the value of the lands included in the district, because the assessment is to be uniform throughout the district. This amount may be difficult of computation, since in most counties property exempt from taxation is not carried on the tax rolls. ct, because the assessment is to be uniform throughout the district. This amount may be difficult of computation, since in most counties property exempt from taxation is not carried on the tax rolls. The value of the real property as indicated on the tax rolls is a determining factor in computing the assessment. 1961 Op. Att'y Gen. No. 61-87. Am. Jur. 2d, A.L.R. and C.J.S. references. — 94 C.J.S. Waters § 243.
New Mexico Legal Code