N.M. Stat. § 73-12-52
The board of directors of the irrigation district shall file in the district court of the county in which the lands of the district, or some portion thereof, are situated, a petition stating briefly the facts concerning the organization of the district, a description of the boundaries of the district, the amount of the bond issue, the rate of interest, the series in which the bonds mature, the amount of the taxes necessary to be levied upon each acre of land in the district and the amount which may be levied to cover delinquencies, and praying that the proceedings, including the question of benefits, may be examined, determined, approved and confirmed by the court. The petition shall state the facts showing the proceedings leading up to the issue of said bonds, but the petition need not state in detail the facts showing such organization or the election of said board of directors.
NMS § 73-12-52