N.M. Stat. § 73-11-40
That within six months after first day of July of each year it shall be the duty of the assessor-collector of such irrigation district to prepare and be caused to be published in a newspaper of general circulation in the county or counties where any such irrigation district is located, a list containing the names of owners of all property upon which taxes, assessments and levies of the district have become delinquent, together with the description and the amount of taxes, assessments, levies, penalties and costs due, opposite each name, and in the event taxes, levies and assessments of the district are due and unpaid for any preceding year or years on any piece of property described in said publication, shall include in said publication all the unpaid taxes, levies and assessments due against any piece of property described therein setting forth the years for which the same are due, together with the amount of tax, assessment and levy and the interest, penalties and costs for each year.
That the assessor-collector must append and publish with the delinquent tax list a notice that he will, on a certain day to be specified in said notice, occurring not less than 30 days after the last publication of said notice, offer for sale and sell at public auction, at the front door of the courthouse of the county in which the land therein described shall be located, the real estate described in said notice for the amount of taxes, assessments, levies, penalties, interest and costs thereon. The said delinquent tax list and notice shall be published not less than once each week for the period of four consecutive weeks. The whole of the advertisement shall be contained in each edition of such newspaper and supplement, if such supplement be necessary, provided that the assessor-collector may subsequently advertise in the same manner for the sale of any lands or real estate that may have been omitted, or erroneously advertised or described, in the first advertisements.'
NMS § 73-11-40