N.M. Stat. § 73-16-13
Assessment of public corporations.
Whenever an assessment shall be levied against a public corporation, a certified
copy of that portion of the construction fund assessment record or the maintenance fund
assessment record, or both, as the case may be, relating to property in each public
corporation, properly signed by the president with the seal of the district thereunto
affixed and attested by the signature of the secretary, shall be delivered to the
governing or taxing body of each such public corporation.