N.M. Stat. § 3-51-3
Definitions.
The following terms, wherever used or referred to in the Greater Municipality Parking
Law, shall have the following respective meaning:
A. "city" or "municipality" means any incorporated city, town or village, whether
incorporated under general act, special act or special charter, and H class counties.
"The city" means the particular city in which a particular parking district is created;
B. "authority" or "parking authority" means any agent or agency of a city created
pursuant to the Greater Municipality Parking Law;
C. "district" or "parking district" means the area or portion of a city which shall be
benefited and assessed for the improvements made pursuant to the Greater
Municipality Parking Law;
D. "governing body" means, in the case of a city, that body in which the legislative
powers of the city are vested;
E. "bonds" means any obligation issued by a city pursuant to the Greater
Municipality Parking Law;
F. "obligee" includes any bondholder, trustee or trustees for any bondholders, or
lessor demising to the city property used in connection with a parking facility or any
assignee or assignees of such lessor's interest, or any part thereof, and the state or the
United States or any agency of either, when a party to any contract with a city by which
aid or a loan is given or made to the city;
G. "project" means the acquisition, improvement or construction of parking facilities
and also means parking facilities which have been acquired, improved or constructed
within the area of a parking district not more than five years preceding the formation of
the district, or any combination of any of the foregoing;
H. "parking facilities" means any space on the streets or off the streets used for the
purpose of parking motor vehicles, and includes buildings erected above or below the
surface of the ground;
I. "federal government" includes the United States of America or any agency or
instrumentality, corporate or otherwise, of the United States of America; and
J. "real property" or "property" includes all lands, including improvements and
fixtures thereon.