A. The board of county commissioners shall by resolution:

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and (1)     create additional precincts to meet the requirements of Section 1-3-1 N.M. Stat. Ann.;

(2)     divide, abolish, combine or adjust the boundaries of any precincts as necessary to meet legal and constitutional requirements for redistricting.

B. Any necessary precinct boundary adjustments shall be submitted to the secretary of state no later than the first Monday in December of each odd-numbered year to become effective January 1 next succeeding the approval of the boundary adjustment. No precinct shall be created, divided, abolished or combined or the boundaries adjusted less than four months prior to a statewide election, except by order of the district court.

C. The county clerk shall notify the secretary of state in writing of any proposed changes in precincts or the designation of polling places made by the board of county commissioners and shall furnish the current geographical boundaries, designation and word description of each new polling place and each new or changed precinct.

D. The secretary of state shall review all new or changed precinct maps submitted pursuant to this section for compliance under the Precinct Boundary Adjustment Act N.M. Stat. Ann. § 1-3-10 to 1-3-14 and Section 1-3-1 N.M. Stat. Ann..

E. Precincts shall be designated solely by whole numbers.