A county, being a political subdivision of the state, possesses only such powers as are expressly granted to it by the legislature, together with those necessarily implied to implement its express powers. See El Dorado at Santa Fe, Inc. v. Board of County Comm'rs, 89 N.M. 313, 317(1976); Colfax County v. Angel Fire Corp., 115 N.M. 146, 149 (Ct.App. 1993). In New Mexico, all counties are expressly granted the same powers that are granted municipalities, excepting those that are inconsistent with statutory or constitutional limitations placed on the counties.
{7} We follow the plain language rule closely here, particularly in light of the fact that “[s]tatutes imposing taxes and providing means for the collection of the same should be construed strictly in so far as they may operate ... to impose penalties ... upon [the taxpayer.]” NBS Corp. v. Valdez, 75 N.M. 379, 383, 405 P.2d 224, 226–27 (1965) (internal quotation marks and citation omitted); Colfax Cnty. v. Angel Fire Corp., 115 N.M. 146, 148, 848 P.2d 532, 534 (Ct.App.1993) (internal quotation marks and citation omitted). Consequently, because Section 7–1–69 imposes a penalty on the taxpayer, we strictly construe the statute.
A county, being a political subdivision of the state, possesses such powers as are expressly granted to it by the legislature, together with those necessarily implied to implement its express powers. El Dorado at Santa Fe, Inc. v. Board of County Comm'rs, 89 N.M. 313, 317, 551 P.2d 1360, 1364 (1976); Colfax County v. Angel Fire Corp., 115 N.M. 146, 149, 848 P.2d 532, 535 (Ct.App. 1993). Indisputably, the County possesses the authority to construct or repair county roads within its boundaries.