New Mexico Statutes Chapter 4. Counties § 4-25-5. Records and tax rolls

All records, tax rolls, assessments and tax schedules heretofore belonging or pertaining to the county of San Miguel shall belong to and become the property of the county of Jefferson. All things and acts or duties which could have been legally required to be done or performed by any person, firm, corporation, board or official in the county of San Miguel may also be required from such person, firm, corporation, board or official in the county of Jefferson. Assessments of lands not assessed for the year 1923 shall be made for said year in the county of Jefferson by the state tax commission.