Improvement district; appeal of reassessment; procedure exclusive.

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A. The rights and remedies granted in Section 18 [4-55A-18 NMSA 1978] of the County Improvement District Act to any owner who objects, contests or appeals the amount, correctness, regularity or validity of the reassessment;

(1) are declared to exclude any other right, remedy, suit or action either at law or in equity which might otherwise be available; and

(2) do afford the owner a sufficient day in court for the redressing of all rights and grievances that he may have in connection with the reassessment.

B. Any person who fails to file an objection to a reassessment in the manner provided in Section 18 of the County Improvement District Act or fails to appeal to the district court in the manner provided in Section 31 [4-55A-31 NMSA 1978] of that act, is forever absolutely barred from objecting to or contesting the amount, correctness, regularity or validity of the reassessment.

History: Laws 1980, ch. 91, § 33.

ANNOTATIONS

Compiler's notes. — As amended by Laws 1998, ch. 55, § 17, effective September 1, 1998, 4-55A-31 NMSA 1978 no longer provides procedures for appeal of reassessments. See 39-3-1.1 NMSA 1978 for current procedures.


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