After an owner has filed a written objection with the municipal clerk to a reassessment as provided in Section 3-33-22 NMSA 1978 and the governing body has determined the reassessment, an owner of a tract or parcel of land that is reassessed may file a notice of appeal to the district court. The appeal shall be filed pursuant to the provisions of Section 39-3-1.1 NMSA 1978.
History: 1953 Comp., § 14-32-30, enacted by Laws 1965, ch. 300; 1998, ch. 55, § 11; 1999, ch. 265, § 11.
ANNOTATIONSCross references. — For exclusive procedure for appeal of reassessment, see 3-33-37 NMSA 1978.
For appeal of final decisions by agencies to district court, see 39-3-1.1 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 the last sentence.
The 1998 amendment, effective September 1, 1998, rewrote this section.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 63 C.J.S. Municipal Corporations § 1558.