New Mexico Statutes 6-6-18. Current year; disposition of funds
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All money collected from the tax schedule of any one year for county purposes or that should have been collected for that year for that purpose, whether it was placed on the tax schedule or not, except money collected for that year from assessments made for some special purpose and except for money deposited pursuant to the provisions of Section 6-6-19 N.M. Stat. Ann., shall constitute the fund for the current year.