N.M. Stat. § 73-9-6
[Determining and declaring results of election; effect;
including district's lands in another district; officers holdover;
change of divisions, voting precincts and polling places.]
The said board of county commissioners shall meet on the second Monday next
after such election and canvass the votes cast thereat; and if it appears upon such
canvass that at least two-thirds of the qualified electors voting at said election have
voted "Irrigation District - Yes," the said board shall, by order duly entered upon the
records, declare such territory duly organized as an irrigation district under the name
and style theretofore designated, and shall declare the persons receiving respectively
the highest number of votes for director to be duly elected to such office. Said board
shall cause a copy of such order, including a plat of said district, duly certified by the
clerk of the board of county commissioners, to be immediately filed for record in the
office of the county clerk of each county in which any portion of such lands are situated,
and no board of county commissioners of any county including any portion of such
district shall, after the date of organization of such district, allow another district to be
formed including any of the lands of such district, without the consent of the board of
directors thereof; and from and after the date of such filing the organization of such
district shall be complete and the officers thereof shall immediately enter upon the
duties of their respective offices, upon qualifying in accordance with law, and shall hold
such offices, respectively, until their successors are elected and qualified. The
boundaries of said divisions and the voting precincts and polling places in any such
district may, after such first election, be changed by order of the board of directors of the
district: provided that the polling places shall be designated in the notice published for
every election in the district.