Municipal Incorporations

On occasion, a group of county residents wants to incorporate as a municipal area.

The procedure is as follows, according to Section 3-2-4 NMSA 1978.

Notify the Taxation and Revenue Department.

The county clerk must send to the Department Secretary certified copies of the map or plat of the territory being incorporated within 15 days of the local election, ordinance and resolution. The Department also requests copies of the canvass of election, the ordinance and resolution.

Effective Date of Incorporation.

Provided that certified copies of papers relating to incorporation are already on file in the county clerk’s office and in the Secretary of State’s Office, and after election and qualification of the municipal officers, your municipal incorporation is considered complete and effective on the following January 1 for elections held the previous July, or on July 1 if the election was held in January. Please see Section 3-2-9 NMSA 1978.

Implementation of Incorporation.

Prior to the effective date of the incorporation (at least one month before), the new government officials will need to provide the Department with contact information and the municipality’s federal identification number so that a distribution account can be created. A new business location code will be assigned to the municipality and will appear on the Gross Receipts Tax Rate Schedule. Please remember that the Gross Receipts Tax Rate Schedule is only published January 1 and July 1. All information must be submitted to the Department by September 30 (for January publication) or March 31 (for July publication).