N.M. Stat. § 73-16-18
Current through 2024, ch. 69
When any property has been divided, sold or transferred, the county treasurer may receive district assessments on a part of any tract, piece or parcel of land or other property, and give his receipt accordingly only when the deed or transfer of said property shows the agreed division of said assessments and the approval of the board of the district.
NMS § 73-16-18