N.M. Stat. § 76-7-11
Conduct of election; declaration of results.
A. The board of county commissioners having jurisdiction over the election shall
create and define, by order, the voting precincts in the proposed district, and shall name
the polling places within each district. The board of county commissioners shall also
select and appoint the judges and other necessary officers for the conduct of the
election.
B. Immediately after the election, the officers holding the election shall make returns
of the results to the board of county commissioners having jurisdiction. The board of
county commissioners shall canvass the vote and returns and enter an order declaring
the results of the election. If it is found that a majority of the votes cast are in favor of the
creation of the district, the board of county commissioners shall enter an order declaring
the establishment of the district. If the proposed district embraces more than one
county, the board of county commissioners having jurisdiction shall enter an order
declaring the establishment of the district only in the territory included in each county in
which the majority of the votes cast were in favor of its creation. A copy of the order
shall be transmitted to the county clerk of each county in which a portion of the district
lies and shall be filed by him as a public record.