N.M. Stat. § 73-11-30
Whenever any tolls and charges for the use of water have been fixed by the board of directors it shall be lawful to make the same payable in advance, and in case any such tolls and charges remain unpaid, or any balances for water delivered by measurement are unpaid at the time specified for levying the annual assessment, the amount due for such tolls and charges or balances may be added to, and become a part of the assessment levied upon the land upon which the water, for which such tolls, charges or balances are unpaid, was used. Any land which may have escaped assessment for any year or years shall, in addition to the assessment for the then current year, be assessed for such year or years with the same effect and with the same penalties as are provided for the current year, and any property delinquent for any year may be directly assessed during the current year for any expenses caused the district on account of such delinquency.
In the event any land within said district subject to assessment for any of the purposes of the district has not been assessed by the county assessor, or does not appear upon the county assessment roll as prepared for the county treasurer and collector, the land submitted belonging to any person, copartnership, association, corporation or municipality, shall be forthwith assessed by the county treasurer upon an order of the board of directors of the district (approved by the board of county commissioners), and as so ordered a description of the property so omitted shall be written on the roll and the proper assessment levied.
NMS § 73-11-30