New Mexico Statutes Chapter 24. Health and Safety § 24-13-3. Expenses for burial or cremation

If the unclaimed decedent had known assets or property of sufficient value to defray the expenses of cremation or burial, invoices for the expenses shall be forwarded to the executor of the estate of the decedent, and such person shall pay the expenses out of the decedent's estate. To the extent that the decedent is unclaimed and has no estate, the burial or cremation expenses shall be borne by the county of residence of the decedent. If the county of residence of the decedent is not known, the burial or cremation expenses shall be borne by the county in which the decedent was found. The burial or cremation expenses may be paid by the county out of the general fund or the health care assistance fund  1 in the amount of one thousand dollars ($1,000) for the burial or cremation of the unclaimed decedent.