N.M. Stat. § 4-54-2
Definitions.
As used in the Community Service District Act:
A. "community service district" means any single or multipurpose special district
organized as a local public body of this state for the purpose of constructing and
furnishing any urban-oriented service which another political subdivision of this state is
authorized to perform, including but not limited to the services of water for domestic,
commercial or industrial uses, sewage, garbage, refuse collection and recreation, but
not including the function [functions] or services of drainage, irrigation, reclamation, soil
and water conservation or flood control;
B. "governing authority" means any board, commission or other governing body
responsible for the conduct of the affairs of the community service district; and
C. "negotiable securities" means any security issued by a community service district
representing indebtedness of the district and including but not limited to bonds.