A. Whenever the governing body determines that the streets shall be watered or maintained in whole or in part at the expense of the owner of any property which abuts upon the streets, the governing body shall determine:

(1)     the expense of watering or maintaining the streets;

(2)     the proportion of the expense to be borne by the owner of property which abuts upon the streets;

(3)     the charge to be assessed against each lineal foot of frontage of the abutting property; and

(4)     assess, according to its frontage, each tract or parcel of abutting property its proportionate share of the expense of watering or maintaining the streets.

B. The assessment for the expense of watering or maintaining the streets shall be collected as authorized in Section 3-23-1 N.M. Stat. Ann., and shall be a lien against the tract or parcel of property abutting the street and the lien shall be enforced as provided in Sections 3-36-1 through 3-36-5 N.M. Stat. Ann..

C. As used in this section the term “streets” shall include both improved and unimproved streets, alleys, parkways, boulevards, thoroughfares, and median and divider strips, or any combination of the foregoing.