N.M. Stat. § 73-9-23
Current through 2024, ch. 69
That the board of directors of any such irrigation district shall, on or before September first of each succeeding year after the passage of this act, cause to be prepared an accurate description of all of the lands within their respective districts, as then legally constituted, and which lands are liable under the provisions of this act [73-9-17 to 73-9-27, 73-9-50, 73-13-4, 73-13-23 NMSA 1978] to an assessment for debt service or district maintenance purposes; that said list shall be certified to by the president and secretary of the district and delivered to the county assessor or assessors of the county or counties within which said lands or any portion thereof are located.
NMS § 73-9-23