N.M. Stat. § 6-15-19
[Definition of terms.]
The term "municipality" shall mean any incorporated city, town, or village in this
state, whether the same shall have been incorporated by special character [charter] or
under the general laws of this state. The term "school district" shall mean and include all
municipal independent union high school or rural districts, whether the same shall be
under the jurisdiction of a county board of education or municipal boards of education,
and shall include districts organized for high school purposes. The term "governing
body" shall mean the board of county commissioners, city council, board of trustees,
board of commissioners or similar legislative bodies of municipalities, and shall mean
the board of education or similar board having control of school affairs.