N.M. Stat. § 3-33-43
Improvement district; construction of Sections 3-33-39
through 3-33-42 NMSA 1978.
Nothing contained in Sections 3-33-39 through 3-33-42 NMSA 1978 shall be
construed as:
A. increasing the burden or liability of any tract or parcel of land or the owner of any
tract or parcel of land; or
B. except for issuance of the refunding bonds, creating any additional liability of the
municipality.