New Mexico Statutes 5-13A-12. Ordinance requirements
The ordinance imposing a sports and recreation facility fee or any ordinance amending the imposition of a sports and recreation facility fee:
A. shall state:
(1) the rate of the sports and recreation facility fee to be imposed;
(2) the time, place and method for the payment of the sports and recreation facility fee proceeds to the local governing body;
(3) the accounts and other records to be maintained in connection with the sports and recreation facility fee;
(4) a procedure for making refunds and resolving disputes relating to the sports and recreation facility fee;
(5) the procedures for preservation, destruction, inspection and investigation of records;
(6) vendor audit requirements; (7) applicable civil penalties;
(8) a procedure for liens and sales to satisfy those liens;
(9) that the ordinance is not effective until the imposition of the sports and recreation facility fee has been approved pursuant to a referendum in which a majority of voters voting within the qualified municipality votes in favor of imposition of the sports and recreation facility fee; and
(10) that the sports and recreation facility fee shall be imposed for a period not exceeding twenty years from the effective date of the ordinance imposing the sports and recreation facility fee; and
B. shall provide other rights, privileges, powers, immunities and details relating to the collection of the sports and recreation facility fee and the remittance of the proceeds of that fee to the local governing body.