N.M. Stat. § 73-9-58
Determining validity of bonds; procedure.
Any person interested in said district, or in the issue or sale of said bonds, may
demur to or answer said petition. The provisions of the Code of Civil Procedure
respecting the demurrer and answer to a verified complaint shall be applicable to a
demurrer and answer to said petition. The persons so demurring and answering said
petition shall be defendant to the special proceeding, and the board of directors shall be
the plaintiff. Every material statement of the petition not specifically controverted by the
answer shall, for the purpose of said special proceeding, be taken as true, and each
person failing to answer the petition shall be deemed to admit as true all the material
statements of the petition. The rules of pleading and practice relating to appeals and
writs of error provided by the Code of Civil Procedure which are not inconsistent with
the provisions of this act are applicable to the special proceedings herein provided for.