N.M. Stat. § 73-13-31
The assessor-collector, on or before the first day of November of each year, shall prepare the assessment roll of the district, upon the blanks to be furnished by the board of directors, by entering upon said roll the name of the owner, the description and area of each tract of land in said district subject to taxation under the irrigation district laws of this state; a description of the tracts on the assessment rolls according to the plat numbers on the maps of the district, prepared by the United States bureau of reclamation, shall be a sufficient description; and shall extend upon said assessment roll the amounts due from each tract of land for each fund certified to him by the board of directors in a separate column and also the total taxes so levied for all the purposes of said irrigation district and the total amount due from each tract of land for all purposes in said irrigation district. In the event said district is composed of land lying in different counties, the assessor-collector shall make a separate assessment roll for each county. Said assessment roll shall be kept at the office of the district and the taxes shall be payable at the office of the district.
NMS § 73-13-31