N.M. Stat. § 5-13A-12
Ordinance requirements.
The ordinance imposing a sports and recreation facility fee or any ordinance
amending the imposition of a sports and recreation facility fee:
A. shall state:
(1)
the rate of the sports and recreation facility fee to be imposed;
(2)
the time, place and method for the payment of the sports and recreation
facility fee proceeds to the local governing body;
(3)
the accounts and other records to be maintained in connection with the
sports and recreation facility fee;
(4)
a procedure for making refunds and resolving disputes relating to the
sports and recreation facility fee;
(5)
the procedures for preservation, destruction, inspection and investigation
of records;
(6)
vendor audit requirements;
(7)
applicable civil penalties;
(8)
a procedure for liens and sales to satisfy those liens;
(9)
that the ordinance is not effective until the imposition of the sports and
recreation facility fee has been approved pursuant to a referendum in which a majority
of voters voting within the qualified municipality votes in favor of imposition of the sports
and recreation facility fee; and
(10)
that the sports and recreation facility fee shall be imposed for a period not
exceeding twenty years from the effective date of the ordinance imposing the sports and
recreation facility fee; and
B. shall provide other rights, privileges, powers, immunities and details relating to
the collection of the sports and recreation facility fee and the remittance of the proceeds
of that fee to the local governing body.