New Mexico Code § 47-7-21

Books of receipts and expenditures; availability for examination
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The manager or board of directors, shall keep detailed, accurate records in chronological order, of the receipts and expenditures affecting the common areas and facilities, specifying and itemizing the maintenance and repair expenses of the common areas and facilities and any other expenses incurred. The records and the vouchers authorizing payments shall be available for examination by any unit owner at convenient hours of weekdays.
History: 1953 Comp., § 70-4-20, enacted by Laws 1963, ch. 221, § 20; 1975, ch. 318, § 21.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 15A Am. Jur. 2d Condominiums and Cooperative Apartments §§ 16, 29.
31 C.J.S. Estates § 153 et seq.

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