N.M. Stat. § 22-12A-5
Public school attendance.
A. Local school boards may admit as students school-age persons who do not live
within the school district to the public schools within the school district when there are
sufficient school accommodations to provide for them.
B. Local school boards may allow students to transfer to a public school outside the
student's attendance zone but within the school district when there are sufficient school
accommodations to provide for them.
C. Local school boards shall charge a tuition fee for the right to attend public school
within the school district to those school-age persons who do not live within the state.
The tuition fee shall not exceed the amount generated by the public school fund for a
student similarly situated within the school district for the current school year.
D. When the parent of a student not living in the state pays an ad valorem property
tax for school purposes within a school district, the amount of the tuition payable for the
school year shall be reduced by the district average ad valorem tax per student as
determined by the ad valorem tax credit used in calculating the state equalization
guarantee distribution.