N.M. Stat. § 67-4-2
Until the legislature shall otherwise provide the several boards of county commissioners shall succeed to all the powers and duties of the county road superintendents, and all public property in the possession of or under the control of said county road superintendents shall, within fifteen days after the approval of this act [this section], be turned over and delivered to the several boards of county commissioners, and said county road superintendents shall within fifteen days after the approval of this act, make a correct and detailed report to said boards of county commissioners of all pending work, contracts and unpaid accounts or claims due on account of any unfinished work or pending contract or contracts. Nothing herein contained shall be construed to invalidate or repudiate any obligations, contracts or indebtedness lawfully made or created under the provisions of said Chapter 99 of the Session Laws of 1919, but any such contracts or obligations shall be fulfilled and any such indebtedness shall be paid and the payment thereof shall be provided for by the levy of taxes at the time and in the manner contemplated by the laws under which such contracts or obligations were made and such indebtedness created.
NMS § 67-4-2