N.M. Stat. § 73-16-14
Duties of officers of public corporations.
A. Whenever an assessment is levied against a public corporation, and is finally
determined, it shall be the duty of the governing or taxing body of such public
corporation immediately to take all the legal and necessary steps to provide for the
payment of the same. It shall be the duty of the said governing or taxing body of such
public corporation in its next annual levy succeeding the determination aforesaid, to
provide for the said assessment by levying a uniform rate upon all the taxable property
within the boundaries of said public corporation, and certify the same to the board of
county commissioners of the county in which such corporation is located, whose duty it
shall be to proceed to certify the same for collection, for the benefit of the district, in like
manner and with like remedies and penalties as is provided by law for collection of other
assessments or taxes, for the benefit of the said public corporation.
B. The county treasurer shall receive, collect and pay the same to the treasurer as
is herein provided for assessments of other property.
C. Nothing in this section shall prevent the assessment of the real estate of others
situated within the corporate limits of such public corporation, which may be subject to
assessment for special benefits to be received.