N.M. Stat. § 73-11-44
At any time after the expiration of the term of three years from the date of the tax sale certificate where the property has not been redeemed on demand of the holder of the tax sale certificate, presentation thereof to the assessor-collector, payment of the fee of one dollar [($1.00)], the assessor-collector shall execute and deliver to said person a tax deed for said property, said deed shall vest in the grantee, his heirs, successors and assigns, a perfect and complete title, in fee simple, to said premises, free and clear of all liens and encumbrances, except taxes, levies and assessments of the district levied thereon prior, or subsequent to the year for which the same was sold, and county, state and municipal taxes, which deed shall be substantially in the following form:
TAX DEED
No. ________
State of New Mexico
County of _____________
_____________ district of the State of New Mexico, does hereby grant, bargain, sell and convey unto _____________, his heirs and assigns (and successors) forever, the following described property, situate in the County of _____________, State of New Mexico, to wit: (description of property).
TO HAVE AND TO HOLD said property and its appurtenances unto the grantee, his heirs, executors, administrators, successors and assigns forever.
Dated this _______ day of _______ 19___
_________________________________
Assessor-Collector of the
_____________________ Irrigation
District of New Mexico.
An assessor-collector may include more than one parcel of land in a deed executed and delivered to any person or persons holding more than one certificate of sale, and the assessor-collector shall be entitled to a fee of one dollar [($1.00)] to be paid by the grantee, and any tax deed so issued shall estop all parties from raising any objection thereto, except that the taxes, levies and assessments have been paid or that the real estate was not liable to such tax, levy and assessments.
NMS § 73-11-44