N.M. Stat. § 51-1-44
Additional definitions.
For purposes of the Unemployment Compensation Law:
A. "employment" means service performed by an individual in the employ of a
governmental entity unless such service is performed by an individual in the exercise of
his duties:
(1)
as an elected official;
(2)
as a member of a legislative body or a member of the judiciary of a
governmental entity of this state;
(3)
as a member of the national guard or air national guard;
(4)
as an employee serving on a temporary basis in case of fire, snow,
earthquake, flood or similar emergency; or
(5)
in a position which, under or pursuant to state law, is designated as:
(a) a major nontenured policy-making or advisory position; or
(b) a policy-making or advisory position the performance of the duties of
which ordinarily does not require more than eight hours per week;
B. "governmental entity" means the state or any political subdivision thereof, or any
instrumentality of any one or more of the foregoing which is wholly owned by one or
more states or political subdivisions;
C. "local public body" means all political subdivisions of the state or any of their
agencies, instrumentalities and institutions or any county hospitals, or outpatient clinics
thereof, leased to, or operated under an agreement with, a state educational institution
named in Article 12, Section 11 of the constitution of New Mexico. The term "local public
body" shall not be construed to mean school districts; and
D. "state" or "state agency" means the state of New Mexico or any of its branches,
agencies, departments, boards, instrumentalities or institutions, and all school districts
of this state.