N.M. Stat. § 73-16-30
[Conservation and development of resources;
assessments authorized.]
That conservancy districts heretofore or hereafter created under New Mexico
statutes be and hereby are authorized to levy an assessment of not to exceed 10% of
the special benefits confirmed and approved for the purpose of conserving and
developing the resources thereof, servicing outstanding bonds or obligations of such
districts and for other purposes under the terms and conditions herein specified.