77-14-9. [Definition of political subdivision.]
By the term "political subdivision," as used herein [77-14-8 to 77-14-24 NMSA 1978], is meant:
A. any division of an irrigation district organized under Chapter 60 of the New Mexico Code of 1915, and amendments thereto;
B. any election precinct of any water users' association organized under Chapter 113 of the New Mexico Code of 1915;
C. any district described by metes and bounds in the petition for said order, provided that said district shall contain not less than three square miles of territory, and not less than one-third of said territory within said district shall be in actual cultivation by irrigation.