N.M. Stat. § 73-7-15
[Assessments; when payable.]
Unless otherwise provided by said order, such assessment shall be payable at once;
and from the time of the entry of said order, assessments for cost of construction and
interest thereon, shall be a lien upon the lands assessed until paid. Any owner of land,
or any corporation assessed for cost of construction, may at any time within thirty days
after the confirmation of said report, pay into court, the amount of the assessment
against his land or any tract thereof, or against any such corporation. Said payment
shall relieve said lands from the lien of said assessment, and said corporation from all
liability on said assessment.