N.M. Stat. § 72-16-87
Supplemental provisions.
Except as in this act [Chapter 72, Article 16 NMSA 1978] specifically provided or
necessarily implied, the relevant provisions herein pertaining to bonds generally shall be
equally applicable in the authorization and issuance of refunding bonds, including their
terms and security, the bond resolution, trust indenture, taxes and service charges, and
other aspects of the bonds.