New Mexico Statutes 4-55B-4. Conduct of election; ballot
A. The question of authorizing the imposition of a tax under the Historic Building Improvements Act shall be submitted to voters of the county at any general election or special election called for that purpose following the adoption of a resolution pursuant to the Historic Building Improvements Act.
B. The proclamation calling the election shall be filed and published as required pursuant to the provisions of the Election Code [N.M. Stat. Ann. Chapter 1] and shall specify:
(1) the date on which the election will be held; (2) the question that will be put to the voters;
(3) the precincts in the county, the location of each polling place and the hours the polling places will be open; and
(4) the date and time of the closing of the registration books by the county clerk as required by law.
C. The question on the ballot shall read:
” For the imposition of an historic building improvements tax at a rate of dollars on each one thousand dollars ($1,000) of taxable value of property in the county for a period of years; or
Against the imposition of an historic building improvements tax at a rate of dollars on each one thousand dollars ($1,000) of taxable value of property in the county for a period of years”.
D. The election shall be conducted and canvassed pursuant to the provisions of the Election Code.