N.M. Stat. § 22-8-33
Distribution of certain revenue.
There shall be distributed to the credit of each school district in a county, according
to the proportion that the forty-day average daily membership of the school district bears
to the forty-day average daily membership of the entire county, all revenue received by
the county for public school purposes from the forest reserve funds distributed pursuant
to Section 6-11-3 NMSA 1978.