47-6-3. Final plat; description.
A. Any person desiring to subdivide land shall have a final plat of the proposed subdivision certified by a surveyor registered in New Mexico. The final plat shall:
(1) define the subdivision and all roads by reference to permanent monuments;
(2) accurately describe legal access to, roads to and utility easements for each parcel, and if the access or easements are based upon an agreement, the recording data in the land records for the agreement;
(3) number each parcel in progression, give its dimensions and the dimensions of all land dedicated for public use or for the use of the owners of parcels fronting or adjacent to the land; and
(4) delineate those portions of the subdivision that are located in a flood plain.
B. Descriptions of parcels by number and plat designation are valid in conveyances and valid for the purpose of taxation.