N.M. Stat. § 3-51-13
Formation of district; ordinance forming district.
A. If the governing body determines to proceed, it shall by ordinance form the
parking district.
B. The ordinance shall prescribe:
(1)
the extent of the district to be assessed, by boundaries or other brief
description;
(2)
the general nature and location of the proposed project (without
mentioning minor details); and
(3)
the amount or proportion of the total cost to be defrayed by assessments.