N.M. Stat. § 73-7-26
Drainage commissioners may at any time certify any such delinquent assessments, installments and/or interest to be due and unpaid, indicating the amount of each such assessment, installment and/or interest then due, as to each tract or parcel of land, to the official whose duty it is to collect general state and county taxes, of any county in which any delinquent lands are situated, and such official shall enter the same in the tax roll of such county next thereafter to be made against the lands so certified as delinquent, but in a separate column thereof, and the same shall be collected in the same manner in which state, county and town taxes are collected, except only that personal property, and all lands other than those against which the assessment shall have been made, shall not be liable to seizure and sale therefor; and except further that if any of said lands be not sold at general tax sale for the full amount of all taxes, including drainage assessments, then contained on the tax roll of the county, or if, prior to such general tax sale, the drainage commissioners shall elect to recall their certificate of delinquencies by notice to the county official receiving the same, then and in either such event such lands may be certified back to the drainage commissioners upon their demand as unsold without prejudice to any future action for the collection and enforcement and without prejudice to the lien of such assessments, installments and interest upon said lands by reason thereof.
NMS § 73-7-26