New Mexico Statutes 4-53-2. Definitions
As used in the Special District Procedures Act:
A. “special district” means any single or multipurpose district organized or that may be organized as a local public body of this state for the purpose of constructing and furnishing any urban-oriented service which another political subdivision of the state is authorized to perform, including but not limited to the services of water for domestic, commercial or industrial uses, sewage, garbage, refuse collection and recreation, but excluding the functions or services of drainage, irrigation, reclamation, soil and water conservation or flood control;
B. “county officer” means an elected county official or a member of the board of county commissioners;
C. “city officer” means a mayor or a member of the governing authority of municipality; and
D. “commission” means a county special district commission.