N.M. Stat. § 73-22-5
Powers and duties of governing body of wind erosion
district.
A. When a complaint in writing is filed with the governing body by any freeholder of
the district or his duly authorized agent, complaining that his lands are being damaged
by the effects of wind erosion on lands of an adjoining freeholder and after investigation,
it appears that such damage may be minimized or avoided by preventive measures
being taken against such wind erosion, it [the governing body] shall notify the owner of
the land on which such measures need to be taken to put into effect within a reasonable
time the preventive measure against wind erosion as specified in the notice to such
owner.
B. If the owner fails to accomplish the work specified in the notice to him within the
time prescribed therein, the governing body shall have such work done forthwith
charging the cost thereof to the county general fund but such fund shall be reimbursed
upon receipt of payment of such cost as provided in Subsection C of this section.
C. The cost of the work performed by the governing body under Subsection B of this
section shall be assessed against the land in which the work was performed. Such
assessment shall be treated as a special ad valorem assessment and shall be subject
to payment, interest, penalties and enforcement in the same manner and to the same
extent as county and state taxes.
D. Any person aggrieved may, within thirty days after the filing of the notice of
assessment in the office of the county treasurer, appeal to the district court.