Balderas, 041015 NMAGO, IAL 04102015
|Docket Nº:||IAL 04102015|
|Case Date:||April 10, 2015|
1. Is the Village of Los Lunas authorized to adopt a technology infrastructure fee by ordinance?
2. If yes, may the governing body place a question on the municipal election ballot allowing the voters to vote on the adoption of the ordinance and imposition of the specified fee?
3. If the answer to 2 is no, is there a method for the governing body to place the question on the municipal election ballot?As discussed below, we conclude:
1. If the proposed technology infrastructure fee constitutes a tax, the Village may be authorized to impose it under Section 3-18-2 of the Municipal Code..
2. Section 3-18-2 permits a municipality to impose an excise tax if the products or services to be taxed are specifically named in the authorizing ordinance and the ordinance is approved by a majority of the municipality's voters.Your request suggested that the Village of Los Lunas is exploring the option of imposing a "technology infrastructure fee that would be collected from all utility customers on a monthly basis to help fund a public wifi system and other technology related projects." Before determining whether the Village is authorized to impose this fee, we examine whether the proposed fee constitutes a "tax." The New Mexico Supreme Court has recognized that "[a] tax is a charge imposed that is not...
To continue readingFREE SIGN UP