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.