The physical acequia has been defined as a ditch to transport water. However, an acequia is also a political subdivision of the state of New Mexico with its principal function to allocate and distribute water.

In many villages, both past and present, the acequia association with its commission and mayordomo constitute the only regulatory body or government of any sort.

The landowners served by the acequia system make up the membership of the acequia association. Each year they elect a mayordomo, and maintain the ditches.

The principal function of the commission, composed of three landowners, is to set policy and oversight. They oversee the work of the mayordomo, the chief officer of the acequia. The mayordomo is in charge of water allocation and distribution and directs all work performed on the ditch and its structures.

The acequia association developed under Spanish and Mexican law. It was first legally recognized but he New Mexico Territorial Legislature in 1851 and today more than 75 statutes govern acequias in the state.