N.M. Stat. § 73-12-2
For the purpose of the establishment of an irrigation district, as provided by this act [73-12-1 to 73-12-57 NMSA 1978], a petition shall be filed with the board of county commissioners of the county which embraces the largest acreage of the proposed district, praying that said board define and establish the general boundaries of said proposed district, setting forth by legal subdivision the lands within said general boundaries that are to be included in and become a part of said proposed district and praying that the said board submit the question of the final organization of the same to the vote of the qualified electors resident therein. Said petition shall state that it is the purpose of the petitioners to organize an electrical irrigation district under the provisions of this act and shall also contain a general description of the outer boundaries of such district and a description by legal subdivisions within such outer boundaries of the lands to be included and become a part of such district; the total number of acres therein; the means proposed to supply water for the irrigation of the lands embraced therein; and the estimated cost thereof, and the estimated cost of pumping per acre-foot of water in the manner proposed; the name proposed for such district and the names of three of said petitioners selected as a committee to file and to present petition to the board of county commissioners. Said petition shall be signed by a majority of the resident freeholders of lands to be included in said proposed district and who shall also be the owners in the aggregate of a majority of the whole number of acres of the land to be included within these said proposed districts.
For the purpose of this act the term "resident freeholder" shall be construed to mean any citizen of the United States who owns land within the district or the evidence of title to said land or who is an entryman under the public land laws of the United States or a purchaser under contract for purchase of state lands and shall also include corporations, associations and copartnerships owning land within the district. The president or vice president of such corporation or association or any member of such copartnership, if citizens of the United States, may represent such corporation, association or copartnership, respectively, in signing such petition or any other petition or written objection, exception or protest provided for in this act.
The committee presenting such petition to the board of county commissioners, as hereinbefore provided, shall give such security or make such deposit as the board of county commissioners in the county may require of them, conditioned upon the payment of all costs, if, for any reason, such proposed district should fail of organization.
NMS § 73-12-2