N.M. Stat. § 73-7-22
[Omissions not jurisdictional.]
Omission to assess benefits, or to assess for cost of construction, or to make
additional assessments, or to make assessment for repairs against, or to award
damages to any one or more tracts of land or easements in a drainage district, or to
assess benefits, or to assess for cost of construction, or to assess for repairs or to make
additional assessments against any corporation which should have been assessed,
shall neither affect the jurisdiction of the court to confirm any report nor to render the
benefits assessed, or the assessments for cost of construction, or additional
assessments or assessments for repairs against other lands, or assessments against
any corporation voidable, but the commissioners of said drainage district shall
thereafter, as soon as they discover the omission, or receive notice thereof, either agree
with the omitted parties upon the proper assessments or damages or make such
assessments against the omitted lands and corporations, and award such damages as
shall be just, and report the fact, together with such assessments and awards, to the
court.