N.M. Stat. § 77-2A-7.3
Refunds.
Any person who has paid a council assessment is entitled to a refund of the amount
paid by making written application therefor to the council. The application form shall be
returned within thirty days after the inspection was made giving rise to the council
assessment and shall contain enough detail to enable the council to find the record of
payment. Refunds shall be made within thirty days of the date of the application unless
the proceeds and the necessary information have not been received by the council, in
which case the refund shall be made within fifteen days after receipt of the proceeds
and necessary information. The form shall be provided by the council.