Accounts and Claims Against Counties

NMSA 1978 ch. 4, art. 45

in effect

NMSA 1978, § 4-45-3 [Accounts to be itemized; board may disapprove.]

4-45-3. [Accounts to be itemized; board may disapprove.] No account shall be approved by the board of county commissioners unless the same shall be made out in separate items, and the nature of each item stated, and where no fees are allowed by law, the time actually and necessarily devoted to the performance of any services, charged in such account so made out shall be verified by affidavit: provided, that nothing in this section shall prevent any board from disapproving any account in whole or in part when so rendered and verified, nor from requiring any other or further evidence of the truth and propriety thereof as they may think proper. Laws 1876, ch. 1, § 20; C.L. 1884, § 351; C.L. 1897, § 669; Code 1915, § 1222; C.S. 1929, § 33-4236; 1941 Comp., § 15-4203; 1953 Comp., § 15-44-3.

NMSA 1978, § 4-45-4 County orders for payment from treasury; form and signature

4-45-4. County orders for payment from treasury; form and signature County orders shall be signed by the chairman of the board of county commissioners or his designee and attested by the county clerk and shall specify the nature of the claim of service for which they were issued, and the money shall be paid from the county treasury on such orders and not otherwise. Money may be paid from the county treasury by check or warrant. If money is paid by check, the check must be signed by the chairman of the board of county commissioners or his designee and the county treasurer. Laws 1876, ch. 1, § 21; C.L. 1884, § 352; C.L. 1897, § 670; Code 1915, § 1223; C.S. 1929, § 33-4237; 1941 Comp., § 15-4204; 1953 Comp., § 15-44-4; Laws 2001, ch. 147, § 2.

NMSA 1978, § 4-45-5 Accounts against county; appeal from disallowance

4-45-5. Accounts against county; appeal from disallowance When a claim of a person against a county is disapproved in whole or in part by the board of county commissioners, that person may appeal the decision of the board to the district court pursuant to the provisions of Section 39-3-1.1 NMSA 1978. Laws 1876, ch. 1, § 22; C.L. 1884, § 353; C.L. 1897, § 671; Code 1915, § 1224; C.S. 1929, § 33-4238; 1941 Comp., § 15-4205; 1953 Comp., § 15-44-5; Laws 1998, ch. 55, § 16; 1999, ch. 265, § 16.

NMSA 1978, § 4-45-7 [Examination of canceled orders.]

4-45-7. [Examination of canceled orders.] The board of county commissioners at their annual January session of each year, or oftener if they deem it necessary, shall carefully examine the county orders returned by the county treasurer, by comparing each order with the record of orders in the clerk's office. They shall cause to be entered on said record opposite to the entry of each order issued the date [upon] which the same was canceled. They shall also make a list of such orders so canceled, specifying the number, date, amount and the person to whom the same is payable, and enter the same on the journal of the board. Laws 1876, ch. 1, § 25; C.L. 1884, § 356; C.L. 1897, § 674; Code 1915, § 1226; C.S. 1929, § 33-4240; 1941 Comp., § 15-4207; 1953 Comp., § 15-44-7.

Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18505/index.doFetched: 10/20/2026