N.M. Stat. § 73-7-25
All drainage assessments and installments thereof with interest thereon heretofore or hereafter confirmed and made payable under and pursuant to the provisions of Sections 73-6-1 to 73-6-17, 73-6-25 to 73-6-44, 73-7-1 to 73-7-24, 73-7-37, 73-7-38, and 73-7-40 to 73-7-56 NMSA 1978, shall be paid at the time and to the official as fixed by the order of the court which confirmed such assessments, and the collection and enforcement thereof shall be made by the drainage commissioners, their officers, agents and attorneys, but subject to and in accordance with the provisions of this act [73-7-25 to 73-7-35 NMSA 1978]. If such assessments against lands, or any installments thereof, with interest thereon, are not paid within thirty days from the date when due, such assessments shall thereafter bear interest at the rate of one percent per month on the amount then due. All drainage assessments and installments thereof with the interest thereon shall be a lien upon the lands assessed until paid or satisfied under the provisions of this act, and such lien shall not be affected by any sale of said lands for state and county taxes.
NMS § 73-7-25