N.M. Stat. § 5-20-3
Creation of a district.
A municipality and the county in which the municipality is located may agree to form
a district:
A. the initial boundaries of which lie within the jurisdiction of the municipality, the
county or both;
B. that includes an industrial air center composed of infrastructure associated with a
former United States military base; and
C. that consists of land and real property formerly associated with the former United
States military base and other land and real property made part of the district.