N.M. Stat. § 22-4-10 (2026)

A. Any order of the state board [department] for creation of a new school district or
for consolidation shall contain the following:

        (1)     an accurate description of the geographical boundaries of all school
districts affected by the order;

       (2)    the disposition of all property affected by the order;

       (3)    the dissolution of the elected local school board of each school district
affected by the order of consolidation; and
        (4)  the appointment of three qualified electors of the state who are residents
of the new school district created by the order or the consolidated school district to be
members of an interim local school board to govern the new or consolidated school
district.

   B. A certified copy of the order of the state board [department] shall be kept on
permanent file with the department of education [public education department].

    C. One certified copy of the order of the state board [department] shall be furnished
to each local school board affected by the order, to each county assessor of a county
having a school district within it affected by the order, to the chief [secretary of public
education], to the state tax commission [property tax division of the taxation and
revenue department], to the oil and gas accounting commission [audit and compliance
division of the taxation and revenue department] and to each member appointed to the
interim local school board.

    D. Any creation of a new school district or consolidation ordered by the state board
[department] shall take effect upon the issuance of the order. However, for taxation
purposes, creation of a new school district or consolidation shall be effective on January
1 following the date of the issuance of the order by the state board [department].

History: 1953 Comp., § 77-3-9, enacted by Laws 1967, ch. 16, § 22.

                                     ANNOTATIONS

Bracketed material. — The bracketed material was inserted by the compiler and is not
part of the law.

The provisions relating to the state tax commission, referred to in this section, were
repealed by Laws 1970, ch. 31, § 22. Laws 1970, ch. 31, created the property appraisal
department. The provisions of Laws 1970, ch. 31, relating to the property appraisal
department, were repealed by Laws 1973, ch. 258, § 156. Laws 1973, ch. 258, created
the property tax department. The property tax department and the oil and gas
accounting commission were abolished by Laws 1977, ch. 249, § 5. Laws 1977, ch.
249, § 4, established the taxation and revenue department, which now consists of, inter
alia, the revenue division, the property tax division and the audit and compliance
division.

Laws 2004, ch. 25, § 27, provided that all references to the superintendent of public
instruction shall be deemed references to the secretary of public education and all
references to the former state board of education or state department of education shall
be deemed references to the public education department. See 9-24-15 NMSA 1978.

Cross references. — For references to the former state board, see 9-24-15 NMSA
1978.
The public school finance division of the department of finance and administration was
abolished by Laws 1977, ch. 246, § 69. Laws 1977, ch. 246, § 3, established the public
school finance division of the educational finance and cultural affairs department. Laws
1977, ch. 246, § 63, compiled as 22-8-3 NMSA 1978, designated the administrative and
executive head of the public school finance division of the educational finance and
cultural affairs department as the director of public school finance.

See the Public Education Department Act, 9-24-1 NMSA 1978 and N.M. Const. art. XII,
§ 6 for current law governing the former powers of the chief of the public school finance
division.