New Mexico Statutes 73-18-11. State lands; public lands
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A. The board of a contracting district shall cause notice to be given to the commissioner of public lands annually of the amount of assessment to become due on account of lands of the state within the district and the commissioner of public lands shall cause the same to be paid out of any funds in his hands not otherwise appropriated.
B. Public lands of the United States within any contracting district shall be subject to assessment for all purposes of this act N.M. Stat. Ann. § 73-18-1 to 73-18-24 to the extent provided by the act of congress approved August 11, 1916, 39 Statutes at Large 506, upon full compliance therewith by the district.