N.M. Stat. § 37-1-23 : — LIMITATION OF ACTIONS; ABATEMENT AND REVIVORLIMITATIONS OF ACTIONS —1-23 - Contractual liability; statute of limitations TEXT PDF A. Governmental entities are granted immunity from actions based on contract, except actions based on a valid written contract. B. Every claim permitted by this section shall be forever barred unless brought within two years from the time of accrual. NMS § 37-1-23 1953 Comp., § 22-23-1, enacted by Laws 1976, ch. 58, § 24.