N.M. Admin. Code § 5.2.2.2
All public post-secondary educational institutions, any local public school board(s), or any community group wishing to establish within their community a learning center or institution, or campus of an existing learning center or institution, whose purpose is to offer post-secondary educational services to citizens within the community. Proposals to establish new campuses of existing two-year institutions within the current taxing district of that two-year institution shall not be subject to the requirements of 5 NMAC 2.2 [now 5.2.2 NMAC]. In addition, any employer wishing to offer services only for the benefit of its employees shall not be subject to the requirements of 5 NMAC 2.2 [now 5.2.2 NMAC]. Any local public school board(s) wishing to join an existing contiguous taxing district of an existing institution or branch campus must follow the requirements of 5 NMAC 2.2 [now 5.2.2 NMAC].
N.M. Admin. Code § 5.2.2.2