N.M. Stat. § 73-12-51
The board of directors of any irrigation district purporting to be organized under this act [73-12-1 to 73-12-57 NMSA 1978], may commence special proceeding [proceedings] in and by which the proceedings of said board and of the county commissioners for the organization of said district and for the authorizing of the issuance and sale of the bonds of said district, whether said bonds or any of them have or have not been sold or disposed of, may be judicially examined, determined, approved and confirmed, and the validity of said bonds determined, and in which proceedings there shall likewise be determined the question of benefits received by the land of any landowner owning land within said district, and as to whether or not such land of any such landowner will receive benefits equivalent to the taxes which may be necessary to be levied against his lands in order to provide funds for the payment of the bonds of district, including the amounts to be levied thereon for the purpose of paying delinquencies, as provided in Section 20 of Chapter 41, Laws of 1919 [73-9-26 NMSA 1978], as amended by Section 3 of this act.
NMS § 73-12-51