New Mexico Statutes Chapter 4. Counties § 4-25-3. Funds, credits and taxes

All funds, monies, rights, credits, licenses and taxes which belong to or were to be paid to the county of San Miguel shall be and become the property of the county of Jefferson hereby created, and all such monies and taxes shall be paid to the proper official of Jefferson county; and any valid and existing indebtedness, liability or obligation of the county of San Miguel shall be and become an indebtedness, liability or obligation of the said county of Jefferson.