New Mexico Statutes Chapter 59A. Insurance Code § 59A-53-10. Interest in land for fire stations or substations

A. the municipality or county fire district proposing to expend or obligate for that purpose holds fee simple title, not encumbered by any lien, to the land on which it proposes to construct the building; or

B. the land is donated in whole or in part to the municipality or county fire district for the purpose, and use of fire protection fund money for the construction or location, where the donor has reserved right of reversion of the land under stated conditions, if the use of money is approved by the marshal in advance and after full investigation and determination that the use would be appropriate and reasonable.