§ 73-16-13 NMSA 1978

Whenever an assessment shall be levied against a public corporation, a certified copy of that portion of the construction fund assessment record or the maintenance fund assessment record, or both, as the case may be, relating to property in each public corporation, properly signed by the president with the seal of the district thereunto affixed and attested by the signature of the secretary, shall be delivered to the governing or taxing body of each such public corporation.