N.M. Stat. § 42-9-17
[Service of writ; seizure or levy; return; endorsements;
garnishment of inaccessible property.]
The manner of serving writs of attachement [attachment] shall be as follows:
A. the writ or other lawful statement of the cause of action, shall be served on the
defendant as an ordinary summons;
B. when lands or tenements or interests or estates in real estate whether legal or
equitable are to be attached, the officer shall briefly describe the same in his return, and
state that he attached all the right, title and interest of the defendant to the same, and
shall moreover give notice to the actual occupants, if any there be;
C. when goods and chattels, moneys, effects, evidences of debt or other personal
property are to be attached, the officer shall seize the same and keep them in his
custody, if accessible, and if not accessible, he shall summon the person in whose
hands they may be as garnishee. If the property to be attached is an intangible interest
or right either legal or equitable in personal property in the possession of someone other
than the defendant, the officer in whose hands the writ of attachment is placed shall
endorse an entry thereon of his levy on all of the right, title and interest, legal or
equitable, of the defendant in and to said personal property describing it, and shall
forthwith serve a copy of the writ of attachment so endorsed upon the person in
possession of said personal property in the same manner as summons are served, and
if said property be in possession of a corporation incorporated under the laws of this
state or any foreign corporation doing business in this state, a copy of the writ of
attachment so endorsed shall be served on said corporation by delivering the same to
the agent designated by said corporation upon whom process against the corporation
may be served or said copy may be served upon said corporation as provided by law for
the service of process upon corporations doing business in the state of New Mexico; if
service cannot thus be made, such copy shall be served by leaving the same at the
usual and most notorious place of doing business of such corporation in this state,
which entry and service shall amount to and be considered a seizure of all the right, title
and interest of defendant, legal or equitable, in and to the personal property so
described, to all intent [intents] and purposes, and may be sold under execution;
D. if any provision of this section is inconsistent with the provisions of the Uniform
Commercial Code [Chapter 55 NMSA 1978] the code shall control.