N.M. Code R. § 6.66.3.7
C. "School district" means an area of land established as a political subdivision of the state for the administration of public schools and segregated geographically for taxation and bonding purposes.
[09-30-97; 6.66.3.7 NMAC - Rn, 6 NMAC 4.3.2.7, 12-29-00; A, 10-31-06]