N.M. Stat. § 59A-53-2
Purpose.
It is the purpose of the Fire Protection Fund Law to provide for distribution of funds
from the fire protection fund referred to in Section 59A-6-5 NMSA 1978 to municipalities
and to county fire districts, in proportion to their respective needs, for use in operation,
maintenance and betterment of local fire departments, to the end that the hazard of loss
by fire and fire insurance rates may be reduced and the public safety thereby promoted.