N.M. Stat. § 42-4-18
[Possession of improvements taken; liability for value;
abandonment excepted; specific and general lien.]
When any person claiming possession may have made, or may hereafter make, any
valuable improvements on any land in this state, and any other person shall have taken,
or may hereafter, in any manner, take from him or his assignor or assigns the
possession of such improvements, or any part thereof, the person so taking possession
shall be liable for the full value of such improvements so taken possession of, to the
person who made the same, or to whom they may have been assigned: provided, the
said possession and improvements shall not have been abandoned by the said person
making the same, or those holding or claiming through him, for a greater period than six
months immediately prior to so taking the possession thereof, and the value of said
improvements shall be a lien upon the said improvements and the land in which they
are situate until paid; as also upon all other real estate of the person so taking
possession thereof situate in the same county.