us-nm/stat
NMSA 1978, § 7-1-6.26 — County government road fund; distribution
A.
For the purposes of this section, "distributable amount" means the amount in the
county government road fund as of the last day of any month for which a distribution is
required to be made pursuant to this section, subject to any increase or decrease made
pursuant to Section 7-1-6.15 NMSA 1978, in excess of the balance in that fund as of the
last day of the preceding month after reduction for any required distributions for the
preceding month.
B.
The secretary of transportation shall determine and certify on or before July 1 of
each year the total miles of public roads maintained by each county pursuant to Section
66-6-23 NMSA 1978. For the purposes of this subsection, if the certified mileage of
public roads maintained by a county is less than four hundred miles, the state treasurer
shall increase the number of miles of public roads maintained by that county by fifty
percent and revise the total miles of public roads maintained by all counties accordingly.
Except as provided otherwise in Subsection D of this section, each county shall receive
an amount equal to its proportionate share of miles of public roads maintained, as the
number of miles for the county may have been revised pursuant to this subsection, to
the total miles of public roads maintained by all counties, as that total may have been
revised pursuant to this subsection, times fifty percent of the distributable amount in the
county government road fund.
C.
Except as provided otherwise in Subsection D of this section, each county shall
receive a share of fifty percent of the distributable amount in the county government
road fund as determined in this subsection. The amount for each county shall be the
greater of:
(1) twenty-one cents ($.21) multiplied by the county's population as shown by
the most recent federal decennial census; or
(2) the proportionate share that the taxable gallons of gasoline reported for
that county for the preceding fiscal year bear to the total taxable gallons of gasoline for
all counties in the preceding fiscal year, as determined by the department, multiplied by
fifty percent of the distributable amount in the county government road fund.
If the sum of the amounts to be distributed pursuant to Paragraphs (1) and (2) of this
subsection exceeds fifty percent of the distributable amount in the county government
road fund, the excess shall be eliminated by multiplying the amount determined in
Paragraphs (1) and (2) of this subsection for each county by a fraction, the numerator of
which is fifty percent of the distributable amount in the county government road fund,
and the denominator of which is the sum of amounts determined for all counties in
Paragraphs (1) and (2) of this subsection.
D.
If the distribution for a class A county or for an H class county determined
pursuant to Subsections B and C of this section exceeds an amount equal to one-
twelfth of the product of the total taxable gallons of gasoline reported for the county for
the preceding fiscal year times one cent ($.01), the distribution for that county shall be
reduced to an amount equal to one-twelfth of the product of the total taxable gallons of
gasoline reported for the county for the preceding fiscal year times one cent ($.01). Any
amount of the reduction shall be shared among the counties whose distribution has not
been reduced pursuant to this subsection in the ratio of the amounts computed in
Subsections B and C of this section.
E.
If a county has not made the required mileage certification pursuant to Section
67-3-28.3 NMSA 1978 by April 1 of every year of the year for which distribution is being
made, the secretary of transportation shall estimate the mileage maintained by those
counties for the purpose of making distribution to all counties, and the amount
calculated to be distributed each month to those counties not certifying mileage shall be
reduced by one-third each month for that fiscal year and that amount not distributed to
those counties shall be distributed equally to all counties that have certified mileages.
F.
Distributions made to counties pursuant to this section shall be deposited in the
county road fund to be used for the construction, reconstruction, resurfacing or other
improvement or maintenance of the public roads and bridges in the county, including
right-of-way and materials acquisition. Money distributed pursuant to this section may
be used by the county to provide matching funds for projects subject to cooperative
agreements entered into with the department of transportation pursuant to Section 67-3-
28 NMSA 1978.
Source: official text