Section 3-33-37 - Improvement district; appeal of reassessment; procedure exclusive. - New Mexico Statutes

3-33-37. Improvement district; appeal of reassessment; procedure exclusive.

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.