§ 73-4-3 NMSA 1978

The justice of the peace [magistrate court] shall make a record of the fact that the arbitrators or assessors were appointed and shall swear them to act faithfully and impartially, as such arbitrators and to report to the said justice of the peace [magistrate] the amount by them assessed in order that the same may be turned over to the justice of the peace [magistrate] and by him turned over to the owner or owners of the land over which said ditch passes, and the said amount shall be paid in cash.