N.M. Stat. § 73-1-13
Within ten (10) days after entering the decree declaring the district organized, the court shall appoint three (3) owners of lands within the district, representative of all parts of the district, to determine and define the boundaries of such district and to make up a list of the property to be embraced and included in the district, the persons so appointed to be hereinafter referred to as the "commissioners".
Said commissioners shall include all property in the district which has, within four years, received some benefit, either directly or indirectly, from the artesian waters underlying the district, or which may be benefited in some degree by the improvements to be made by the district. Property benefited by the artesian waters, and the improvements to be made by the district, shall include property upon which waters from such basin, or basins, is, or may be, used for irrigation, domestic, public or commercial purposes, and shall include any such property, whether the same be owned by an individual, corporation, village, town, city or other municipality or public corporation.
The commissioners in making up a description of the property and list of owners thereof to be embraced in, or affected by, the district, shall have access to the assessment or tax rolls of the county, or counties, wherein the lands are situated, and may hear and determine all protests concerning any particular tract or parcel of land to be included in the district, at such time, and in such manner and upon such notice, as they may prescribe, subject to the right of appeal to the district court, which appeal shall be heard and determined by said court at the time provided for the entering of the final decree respecting the boundaries of the district and property to be embraced therein, as herein provided, and after completing such list and defining the boundaries of the district and the lands to be embraced therein, said commissioners shall, with the approval of the court, divide said district into five (5) sections, or divisions, having due regard for the value and amount of acreage to be included in each, so that there will be an equitable relationship in value and acreage between the several sections, or subdivisions, of the district. Said subdivisions shall be numbered one to five, and shall be known as "directors' districts".
The commissioners shall draft an election code to govern the method and prescribe the procedure for the election of directors from each of the directors' districts. Said code shall provide for the election of a director from each of said districts by popular vote of the property owners in the same respectively, owning property affected by the district, and whether residing therein or not. Each director, so elected, at the time of his election must be a freeholder in the district from which he is elected. After being approved by the court, as hereinafter provided, the said election code may be changed only by unanimous consent of the directors elected pursuant thereto.
Said list of property, and the election code, shall be approved by the court, by entering a decree as herein provided, but said list shall be subject to the correction of errors in description of the property affected at any time upon order of the court. A copy of the election code, as approved, shall be filed in the original court proceeding, and the same ordered printed for use of those desiring copies, the cost of which shall be taxed as costs in the proceeding. The commissioners so appointed are hereby vested with full power and authority to employ, with the approval of the court, legal counsel, clerical and stenographic help necessary for carrying out their duties as herein prescribed, the compensation of such employees to be fixed by the court. The commissioners shall each receive five ($5.00) dollars for each day's service in performing their duties, but not to exceed one hundred and fifty ($150.00) dollars each. The expenses incurred by said commissioners, and the salaries of their employees and their compensation, shall also be taxed as costs in the original proceeding, and said commissioners are hereby authorized to borrow, with the approval of the court, an amount sufficient to pay all costs of the proceedings so taxed, at a rate of interest not to exceed eight (8%) percent, which said loan shall be a debt, charge and valid obligation of the district, to be paid out of the proceeds from the first tax levy hereinafter provided for.
NMS § 73-1-13