N.M. Stat. § 5-3-11
Counties authorized to issue bonds and erect public
auditoriums.
The board of county commissioners of the several counties in this state having a
population of twenty-five thousand are hereby authorized and empowered to issue the
bonds of such counties for the purpose of acquiring suitable sites for public auditoriums
within their counties, and for the building of such auditoriums. Such public auditoriums
are declared to be necessary public buildings.