A. The rights and remedies granted in Section 3-33-22 NMSA 1978, 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 3-33-22 NMSA 1978, or fails to appeal to the district court in the manner provided in Section 3-33-35 NMSA 1978, is forever absolutely barred from objecting to or contesting the amount, correctness, regularity or validity of the reassessment.
History: 1953 Comp., § 14-32-32, enacted by Laws 1965, ch. 300.