N.M. Stat. § 76-6A-12
Agricultural land assessment; enforced collection.
Payment of the special assessment levied by a local cotton boll weevil control
committee against a cotton producer shall be due and payable upon the cotton
producer's receipt of an assessment statement from the local cotton boll weevil control
committee. The committee's statement shall indicate:
A. the total number of acres treated within the cotton boll weevil control district
during the control program;
B. the total acres treated, if any, that are under the control of the land user
assessed;
C. the total amount of funds expended, or estimated to be spent, in the cotton boll
weevil control district for the control program;
D. the total acres and yield per acre of lands under the control of the land user
assessed; and
E. the amount assessed against the land user.