A. Notwithstanding the provisions of Section 73-18-6 N.M. Stat. Ann. and in lieu thereof, the board of directors of any conservancy district created prior to 1930 embracing land situate in four or more counties and consisting of more than one hundred thousand acres, by resolution and with prior approval of the secretary of interior, in the manner it deems necessary for the welfare of the district and the benefit of the affected property owners of the district, shall establish by January 1, 1995 a unitary classification system for all benefited real property in the district for the purpose of annual ad valorem assessments and in addition shall set a water service charge for all irrigable lands in the district. The resolution of reclassification shall not become final and effective until it has been approved by the secretary of interior. Nothing in this subsection shall be construed to limit the authority of the board to prescribe assessments and charges on an ad valorem basis, on an acreage basis or on any other reasonable basis or any combination thereof.

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B. As used in this section:

(1)     “unitary classification system” means a single system for both irrigable and nonirrigable property in the district; and

(2)     “water service charge” means an additional charge levied only against lands which are served by the district’s water delivery system.