N.M. Stat. § 3-26-2
Sanitary sewers; charges and assessments for maintenance
and extension; lien.
A. A municipality, for the purpose of maintaining, enlarging, extending, constructing
and repairing sewer facilities and for paying the interest and principal on revenue bonds
issued for the acquisition, condemnation or construction of sewer facilities, may levy by
general ordinance a just and reasonable service charge upon a front-foot, volume-of-
sewage, number-of-outlets or other equitable basis on:
(1)
an improved or unimproved lot or land that adjoins a street in which a
sewage collection system exists or that is accessible to such a sewage collection
system; and
(2)
premises and improvements otherwise situated but connected to the
sewage collection system.
B. Any charge authorized in Subsection A of this section is a lien co-equal with a
similar water lien and superior to all other liens except general property taxes upon the
property so charged and is a personal liability of the owner of the property so charged.
The lien shall be enforced as provided in Sections 3-36-1 through 3-36-7 NMSA 1978.