N.M. Stat. § 73-18-9.1
County treasurers; district treasurers; certain districts;
collection and disposition of assessments.
A. Notwithstanding the provisions of Section 73-18-9 NMSA 1978 and in lieu
thereof, the county treasurer of any county wholly or partly within a conservancy district
created prior to 1930, situate in four or more counties and consisting of more than one
hundred thousand acres, shall collect and receipt for all ad valorem assessments levied
by the conservancy district.
B. The county treasurer of any county specified in Subsection A of this section shall
collect the ad valorem assessments in the same manner and at the same time as is
required for the collection of taxes upon real property for county purposes.
C. The county treasurer shall remit such collections as provided in this section to the
conservancy district treasurer no later than the twentieth of each month in the manner
prescribed by Subsection B of Section 73-18-9 NMSA 1978.
D. The treasurer of the conservancy district shall collect and receipt for all water
service charges levied in accordance with the resolution and orders of the board of
directors of the district.