N.M. Stat. § 3-2-9
Incorporation complete; judicial notice; defects in
incorporation; appeal.
A. After certified copies of the papers relating to the incorporation of a municipality
have been filed in the offices of the county clerk and the secretary of state and after the
municipal officers have been elected and qualified, the incorporation of the municipality
shall be complete and effective on the following January 1 if the election was held in
July or on the following July 1 if the election was held in January, and notice of the
incorporation shall be taken in all judicial proceedings.
B. An action by a protestant against the incorporation of a municipality shall be
taken to the district court pursuant to the provisions of Section 39-3-1.1 NMSA 1978.