N.M. Stat. § 73-12-54
The provisions of the Code of Civil Procedure respecting the demurrer and answer to a verified complaint shall be applicable to a demurrer and answer to said petition. The person so demurring and answering said petition shall be the defendant to the special proceedings, and the board of directors shall be the plaintiff. Every material statement of the petition not specifically controverted by the answer shall, for the purpose of said special proceedings, be taken as true, and every person failing to answer the petition shall, in case said bonds are declared by the court to be valid and the benefits received equal to the taxes necessary to be levied, be estopped from thereafter questioning the legality of the organization of the district, that the benefits received equal the taxes necessary to be levied, or the validity of said bonds in any proceeding. The rules of pleading and practice relating to appeals and writs of error provided by the Code of Civil Procedure which are not inconsistent with the provisions of this act [73-12-1 to 73-12-57 NMSA 1978] are applicable to the special proceedings herein provided for.
NMS § 73-12-54