N.M. Stat. § 4-55A-39
Improvement district; construction of sections.
Nothing contained in Sections 4-55A-35 through 4-55A-38 NMSA 1978 shall be
construed as:
A. increasing the burden or liability of any tract or parcel of land or the owner of any
tract or parcel of land; or
B. except for issuance of the refunding bonds, creating any additional liability of the
county.