N.M. Stat. § 73-16-16
Lien of assessments.
A. All assessments provided for in this act, together with all interest thereon and all
penalties for default in payment of the same, and all costs in collecting the same, shall,
from the date of filing, in the county or counties where lands affected thereby are
situated, to wit:
(1)
the certificate of preliminary fund assessment with the county
commissioners;
(2)
the construction fund assessment record with the assessor; and
(3)
the maintenance fund assessment record with the assessor, constitute a
perpetual lien in amount not in excess of the benefits severally appraised, upon all the
lands and other property against which such assessments shall be levied, as provided
in this act, to which only the lien for general or special state, county, city, town, village or
school taxes shall be paramount, and no sale of such property to enforce any general or
special state, county, city, town, village, school tax or other lien shall extinguish the
perpetual lien of such assessments; provided, however, that assessments levied under
this act shall not in any event be a personal liability against the owner, but shall
constitute a lien upon the property only.
B. In the event of any dissolution or disincorporation of any district organized
pursuant to the provisions of this act, such dissolution or disincorporation shall not affect
the lien of any assessment for benefits imposed, or the liability of any property in such
district to the levy of any future assessment for the purpose of paying the principal of
and interest upon any bonds issued hereunder.
C. In case of said event, or in the event of any failure on the part of the officers of
any district to qualify and act or in the event of any resignations or vacancies in office,
which shall prevent action by the said district or by its proper officers, it shall be the duty
of the county assessor and of all other officers charged in any manner with the duty of
assessing, levying and collecting taxes for public purposes in any county, municipality
or political subdivision in which such land shall be situated, to do and perform all acts
which may be necessary and requisite to the collection of any such assessment which
may have been imposed, and to the levying, imposing and collecting of any assessment
which it may be necessary to make for the purpose of paying the principal and interest
of said bonds. Any holder of any bonds issued, or any person or officer being a party in
interest, may either at law or in equity by suit, action or mandamus, enforce and compel
performance of the duties required by this act, of any of the officers or persons
mentioned.