New Mexico Code § 4-55A-28

Transfer of improvement district funds
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The board may transfer to the general fund of the county any money obtained from the levy of an assessment for an improvement district if:
A. bonds or assignable certificates were issued to finance the improvement;
B. the proceeds of the bonds or assignable certificates were spent for the improvement;
C. the assessments were levied and collected for the payment of the bonds or assignable certificates; and
D. either the bondholders or assignable certificate holders are barred by the statute of limitations or a court judgment or decree from collecting the indebtedness; or
E. the bonded indebtedness or assignable certificates have been paid.
History: Laws 1980, ch. 91, § 28; 1991, ch. 199, § 50.
The 1991 amendment, effective April 4, 1991, substituted "proceeds of" for "funds obtained by" in Subsection B and made minor stylistic changes.

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