N.M. Stat. § 73-8-57
[Demurrers and answers to petition for validation of board
proceedings.]
Any person interested in the drainage district or in the issue or deposit of such
bonds, or in such other proceedings as may be in issue as herein provided, may demur
to or answer the petition. The provisions of Chapter LXXXVIII of the New Mexico
Statutes Annotated, Codification of 1915, respecting demurrer or answer to a verified
complaint, shall be applicable to such proceeding. Any person so demurring or
answering the petition shall be deemed a defendant to such special proceedings, and
the board of directors shall be deemed to be the plaintiff.
Every material allegation of the petition not specifically controverted by answer,
shall, for the purpose of such special proceeding, be taken as true; and each person
failing to appear, demur or answer the petition shall be deemed to admit as true all the
material allegations of the petition.
The rules of pleading and practice relating to appeals and writs of error as provided
by the aforesaid Chapter LXXXVIII which are not inconsistent with the provisions of this
act [73-8-1 to 73-8-60 NMSA 1978], shall be applicable to the special proceedings
herein provided for. Provided, appeals to the supreme court of the state, involving
special proceedings herein mentioned, shall be taken within thirty days, and shall be
perfected within sixty days after the granting of any such appeal.