us-nm/stat
NMSA 1978, § 7-20E-3 — Optional referendum selection; effective date of ordinance
A.
The governing body of a county imposing a tax or an increment of tax authorized
by the County Local Option Gross Receipts and Compensating Taxes Act or any other
county local option gross receipts tax act that is subject to optional referendum selection
shall select, when enacting the ordinance imposing the tax, one of the following
referendum options:
(1) except as provided in Subsection C of this section, the ordinance imposing
the tax or increment of tax shall go into effect on July 1 in accordance with the
provisions of the County Local Option Gross Receipts and Compensating Taxes Act,
but an election may be called in the county on the question of approving or disapproving
that ordinance as follows:
(a) an election shall be called when: 1) in a county having a referendum
provision in its charter, a petition requesting such an election is filed pursuant to the
requirements of that provision in the charter and signed by the number of registered
voters in the county equal to the number of registered voters required in its charter to
seek a referendum; and 2) in all other counties, a petition requesting such an election is
filed with the county clerk within sixty days of enactment of the ordinance by the
governing body and the petition has been signed by a number of registered voters in the
county equal to at least five percent of the number of the voters in the county who were
registered to vote in the most recent general election;
(b) the signatures on the petition requesting an election shall be verified by
the county clerk. If the petition is verified by the county clerk as containing the required
number of signatures of registered voters, the governing body shall adopt a resolution
calling an election on the question of approving or disapproving the ordinance. The
election shall be held within sixty days after the date the petition is verified by the county
clerk, or it may be held in conjunction with a general election if that election occurs
within sixty days after the date of the verification. The election shall be called, held,
conducted and canvassed in substantially the same manner as provided by law for
general elections; and
(c) if a majority of the registered voters voting on the question approves the
ordinance, the ordinance shall go into effect on July 1 or January 1 in accordance with
the provisions of the County Local Option Gross Receipts and Compensating Taxes
Act. If at such an election a majority of the registered voters voting on the question
disapproves the ordinance, the ordinance imposing the tax shall be deemed repealed
and the question of imposing the tax or increment of tax shall not be considered again
by the governing body for a period of one year from the date of the election; or
(2) the ordinance imposing the tax or increment of tax shall not go into effect
until after an election is held and a simple majority of the registered voters of the county
voting on the question votes in favor of imposing the tax or increment of tax. The
governing body shall adopt a resolution calling for an election within seventy-five days
of the date the ordinance is adopted on the question of imposing the tax or increment of
tax. Such question may be submitted to the voters 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 may be provided by law for general
elections. If the question of imposing the tax or increment of tax fails, the governing
body shall not again propose the tax or increment of tax for a period of one year after
the election.
B.
Except as provided in Subsection C of this section, an ordinance imposing,
amending or repealing a tax or an increment of tax authorized by the County Local
Option Gross Receipts and Compensating Taxes Act shall be effective on the first July
1 after the expiration of at least three months from the date the adopted ordinance is
mailed or delivered to the department.
C.
If the governor declares a state of emergency, or if there is an unforeseen
occurrence that would cause a county's reserves to drop below the amount required by
the local government division of the department of finance and administration, as
certified by the division, an ordinance imposing a tax or an increment of a tax may
become effective on the first January 1 after the expiration of at least three months after
such a declaration or event and notification to the department.
D.
The ordinance imposing, amending or repealing a tax or an increment of tax shall
include the effective date.
Source: official text