A. Not later than three days before the date of the hearing on the assessment roll, an owner of a tract or parcel of land that is listed on the assessment roll may file his specific objections in writing with the municipal clerk. Unless presented as required in this section, an objection to the regularity, validity and correctness of:
(1) the proceedings;
(2) the assessment roll;
(3) each assessment contained on the assessment roll; or
(4) the amount of the assessment levied against each tract or parcel of land, is deemed waived.
B. At the hearing, the governing body shall hear all objections that have been filed as provided in this section and may recess the hearing and, by resolution, revise, correct, confirm or set aside an assessment and order another assessment be made de novo.
C. The governing body by ordinance shall, by reference to the assessment roll as so modified, if modified, and as confirmed by the resolution, levy the assessments contained in the assessment roll. The assessments may be levied in stages if preliminary liens are established pursuant to Section 3-33-11 NMSA 1978. The decision, resolution and ordinance of the governing body is:
(1) a final determination of the regularity, validity and correctness of:
(a) the proceedings;
(b) the assessment roll;
(c) each assessment contained on the assessment roll; and
(d) the amount of the assessment levied against each tract or parcel of land; and
(2) conclusive upon the owners of the tract or parcel of land assessed.
D. An owner who has filed an objection as provided in this section may commence an appeal in district court pursuant to the provisions of Section 39-3-1.1 NMSA 1978.
History: 1953 Comp., § 14-32-15, enacted by Laws 1965, ch. 300; 1967, ch. 146, § 7; 1991, ch. 199, § 13; 1998, ch. 55, § 10; 1999, ch. 265, § 10.
ANNOTATIONSCross references. — For appeal of final decisions by agencies to district court, see 39-3-1.1 NMSA 1978.
For exclusive procedure for appeal of reassessment, see 3-33-37 NMSA 1978.
For procedures governing administrative appeals to the district court, see Rule 1-074 NMRA.
The 1999 amendment, effective July 1, 1999, substituted "Section 39-3-1.1" for "Section 12-8A-1" in Subsection D.
The 1998 amendment, effective September 1, 1998, in Subsection A, substituted "an" for "any" twice, "that" for "which"; in Subsection B, deleted "from time to time" following "hearing", substituted "an" for "any"; in Subsection C, substituted "the" for "such" twice; and rewrote Subsection D.
The 1991 amendment, effective April 4, 1991, substituted "section" for "paragraph" in the second sentence in Subsection A; added the second sentence in Subsection C; in Subsection D, inserted "of the title and general summary of the ordinance" in the first sentence and substituted "or" for "and" at the end of Paragraph (3); and made minor stylistic changes in Subsections B and D.
Am. Jur. 2d, A.L.R. and C.J.S. references. — Loss of right to contest assessment in proceeding for street or sewer improvement by waiver or estoppel, 9 A.L.R. 634.
Constitutionality of statute or ordinance denying right of property owners to defeat proposed street improvement by protest, 52 A.L.R. 883.
Failure of property owner to avail himself of remedy provided by statute or ordinance as precluding attack based on improper inclusion of property in or exclusion of property from assessment, 100 A.L.R. 1292.
Prohibition to prevent levy of assessments, 115 A.L.R. 20, 159 A.L.R. 627.
Appeal, who is "adverse party" entitled to notice of, 148 A.L.R. 196.
Estoppel of state or local government in tax matters, 21 A.L.R.4th 573.