N.M. Stat. § 73-9-47
The owner or owners in fee of any lands constituting a portion of any irrigation district, may file with the board of directors of the district, a petition praying that such lands may be excluded and taken from said district. The board of directors of said district may also initiate such exclusion proceedings against any lands which, in their judgment, it would be for the best interests of the district and all parties interested therein to exclude, by resolution adopted by it and included in the minutes of any regular meeting of said board or of any special meeting thereof called for that purpose. Said petition or said resolution shall describe the lands which the petitioners or the board of directors desire to have excluded, but the description of such lands need not be more particular than required when lands are entered in the assessment book by the county assessor. When such exclusion proceedings shall be initiated by petition of landowners, said petition must be acknowledged in the same manner and form as is required in case of a conveyance of land.
NMS § 73-9-47