N.M. Stat. § 3-33-9
Improvement district; limitations on powers of a
municipality outside its boundaries.
Improvements shall be constructed pursuant to the powers granted in Section 3-33-8
NMSA 1978 and assessments shall be levied against property lying without the
municipality only if the board of county commissioners of the county in which such
improvements are to be made has, by resolution, submitted to the governing body of the
municipality, determined:
A. that the construction of such improvements is in the best interests of the county;
B. that the maximum amount of benefit estimated to be conferred on the tracts or
parcels of land lying within the county but without the municipality constructing the
improvements is determined in the same manner as the maximum amount of benefit
estimated to be conferred on the tracts or parcels of land lying within the municipality;
and
C. that the owners of real property representing at least fifty-one percent of the total
assessed valuation of the property benefited which lies within the county but outside the
municipal boundary have not objected in writing to the construction of such
improvements within thirty days after having received written notice of the adoption of
the provisional order described in Subsection E of Section 3-33-11 NMSA 1978 by the
governing body of the municipality. The governing body of the municipality may enter
into a joint powers agreement with the board of county commissioners to provide for
joint administration of any such improvement district.