N.M. Stat. § 73-9-59
Determining validity of bonds; hearing; decree; costs.
Upon the hearing of such special proceedings the court shall find and determine
whether the notice of the filing of the petition has been duly given and published for the
time and in the manner in this act prescribed, and shall have power and jurisdiction to
examine and determine the legality and validity of, and approve and confirm, each and
all of the proceedings for the organization of said district under the provisions of said
act, from and including the petition for the organization of the district, and all other
proceedings which may affect the legality or validity of said bonds, and the order of the
sale and the sale thereof. The court, in inquiring into the regularity, legality or
correctness of said proceedings, must disregard any error, irregularity or omission
which does not affect the substantial rights of the parties to said special proceedings;
and the court may by decree approve and confirm such proceedings in part, and
disapprove and declare illegal or invalid other or subsequent parts of the proceedings.
The costs of the special proceedings may be allowed and apportioned between the
parties, in the discretion of the court.