N.M. Stat. § 59A-53-6
Appeal and review of determination.
The marshal shall promptly notify each municipality and county fire district affected
of the marshal's determination of needs, and a municipality or county fire district may
appeal from the determination of the marshal to the commission, within ten days after
the determination of needs. The commission shall review the determination of the
marshal in such informal and summary proceedings as it deems proper and shall certify
to the state treasurer annually, on or before the last day of June, the results of all
appeals from the determinations of the marshal. The certification by the commission, or
by the marshal if no appeal is taken, shall be final and binding on all concerned and not
subject to any further review.