N.M. Stat. § 73-12-19
It shall be the duty of the county assessor of any county embracing the whole or a part of any irrigation district to assess and enter upon his tax roll each year the name of the owner and the description, and area of, each tract of land in said district in said county subject to taxation under this act [73-12-1 to 73-12-57 NMSA 1978], and to deliver a certified list thereof to the county commissioners of said county and to transmit a like certified list to the county commissioners of the county in which the office of said district is located; and upon receipt by such assessor of the notice from the county commissioners of the levies to be made as hereinafter provided, he shall extend the same upon his tax roll to be collected in the same manner as other taxes; provided, that in no case shall any land be taxed for any purpose under this act which from any natural cause cannot be irrigated by the irrigation system of said district, or is incapable of cultivation: provided further, that such exception from taxation shall not apply to any land until the same shall have been excluded for that purpose by order of the board of directors in a proper proceeding as provided by this act and after a certified copy of such order shall have been filed for record in the office of the county clerk of the county wherein such lands are situate.
NMS § 73-12-19