N.M. Stat. § 73-10-32
Upon the allowance of such petition and in case no protest has been filed with the board within thirty days after the entry of said order as aforesaid, a certified copy of the order of the board of directors making such change, and a plat of such district, showing such change, if any, certified by the president and secretary, shall be filed for record in the office of the county clerk of each county in which are situate any of the lands of the district, and the district shall remain an irrigation district, as fully as to every intent and purpose as if the lands which are included in the district by the change of the boundaries as aforesaid, had been included therein at the organization of the district; and said district as so changed and all the lands therein shall be liable for all existing obligations and indebtedness of the organized district.
Provided, that in case contract has been made between the district and the United States as in Section 13 [73-10-16 NMSA 1978] hereof provided, no change shall be made in the boundaries of the district until the secretary of the interior shall assent thereto in writing and such assent be filed with the board of directors.
NMS § 73-10-32