N.M. Stat. § 73-12-25
For the purpose of defraying the expenses of the organization of the district and the care, operation, management, repair and improvements of all canals, ditches, reservoirs, water wells, power plants, electrical motors, engines, power plants, transmission lines, pipelines and other works including drainage works and including salaries of officers and employees and for rental of [or] charges for water, power or fuel supplied to said district under any contract with owners of other irrigation works or power plants, or transmission lines or pipelines, the board may fix rates of tolls and charges and collect the same of all persons using such canals, ditches, water for irrigation or power or fuel for irrigation, or other purposes, or may provide in whole or in part payment of such expenditures by levy of taxes therefor, as hereinbefore provided, or by both tolls and taxes. In case the money raised be insufficient and in case bonds be unavailable for the construction or completion of any works in accordance with plans adopted, it shall be the duty of the board of directors to provide for the completion by causing the levy of a tax therefor in the same manner in which levy of taxes is made for the other purposes provided for in this act [73-12-1 to 73-12-57 NMSA 1978].
The board of directors may employ an expert electrician or mechanic to keep all electrical motors, engines and pumps and other service properties in good repair, so as to produce the maximum efficiency.
NMS § 73-12-25