N.M. Stat. § 3-51-30
Real property in more than one district; maximum
assessments.
When real property is included within the boundaries of more than one parking
district, the maximum total of the assessments which may be levied upon the property
by all of the parking districts in which it is included shall be no greater than the total
benefits conferred upon the property by the improvements of all the districts in which it
is included.