N.M. Stat. § 44-8-3
Definitions.
As used in the Receivership Act [44-8-1 NMSA 1978]:
A. "applicant" means an interested person who seeks the appointment of a receiver;
B. "business entity" means a sole proprietorship, a profit or nonprofit corporation, a
general or limited partnership, business trust, joint venture or other enterprise
composed of one or more persons or entities;
C. "interested person" means any secured or unsecured creditor, a shareholder of a
corporation, a general or limited partner of a partnership or a person jointly owning or
interested in a receivership estate; and
D. "receivership estate" means tangible and intangible property, its proceeds,
profits, substitutions, additions, fixtures and accretions for which a receiver is sought.