N.M. Stat. § 59A-53-16
New fire departments.
Whenever the marshal, after the last day of May in any year, determines that a
municipality or county fire district, operating a new fire department, has met the
requirements of Chapter 59A, Article 53 NMSA 1978 for the first time, the marshal may
certify to the state treasurer the name of the municipality or county fire district and the
amount required, on the same basis as provided in that article, but not to exceed an
amount commensurate with the period of time for which such pro rata distribution is
made; and distribution of the amount certified shall be made as otherwise provided in
that article.