New Mexico Administrative Code
Title 6 - PRIMARY AND SECONDARY EDUCATION
Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING
Part 5 - PROCEDURES FOR PROVIDING PUBLIC SCHOOL DISTRICTS WITH FINANCIAL ASSISTANCE REGARDING GENERAL OBLIGATION INDEBTEDNESS
Section 6.20.5.10 - REPAYMENT PROCEDURES
Current through Register Vol. 35, No. 18, September 24, 2024
A. The loan shall be made for a period of time not to exceed five years with an annual interest rate to be the lesser of five (5) percent or a rate of interest determined by the public education department comply with federal arbitrage requirements.
B. The loan shall be repaid in annual installments as determined by the public education department in consultation with the department of finance and administration.
C. Notwithstanding, the provisions of Subsections A and B of 6.20.5.10 NMAC, loans made to a public school district to meet its general obligation indebtedness due to late or delayed receipts of ad valorem taxes shall be repaid within ten (10) working days following receipt of these taxes in order to reduce interest expenses.