N.M. Stat. § 73-7-24
[Additional levy to cover void assessments.]
In the case the court decides that such lands should not, at the time said
assessments were made be assessed for drainage purposes, and that said assessment
or assessments, are void, the commissioner may levy an additional assessment on all
of the assessable land and corporations in said district based on the last assessment of
benefits approved by the court, to realize the sum lost to the district by reasons of the
void assessment.