A. Not later than three days before the date of the hearing on the assessment roll, any owner of a tract or parcel of land that is listed on the assessment roll may file his specific objections in writing with the county clerk. Unless presented as required in this subsection, any objection to the regularity, validity and correctness of:

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(1)     the proceedings;

(2)     the assessment roll;

(3)     each assessment contained on the assessment roll; or

(4)     the amount of the assessment levied against each tract or parcel of land;

is waived.

B. At the hearing, the board shall hear all objections which have been filed as provided in this section and may recess the hearing from time to time and, by resolution, revise, correct, confirm or set aside any assessment and order another assessment be made de novo.

C. The board by ordinance shall, by reference to the assessment roll as so modified, if modified, and as confirmed by the resolution, levy the assessments contained in the assessment roll. The assessments may be levied in stages if preliminary liens are established pursuant to Section 4-55A-7 N.M. Stat. Ann.. The decision, resolution and ordinance of the board shall be:

(1)     a final determination of the regularity, validity and correctness of: (a) the proceedings;

(b) the assessment roll;

(c) each assessment contained on the assessment roll; and

and (d) the amount of the assessment levied against each tract or parcel of land;

(2)     conclusive upon the owners of the tract or parcel of land assessed.

D. Within fifteen days after the publication of the title and general summary of the ordinance or posting of the ordinance, any owner who has filed an objection as provided in this section may commence an action in district court to correct or set aside the determination of the board. After the lapse of fifteen days after the publication or

posting, all actions which include the defense of confiscation or attack the regularity, validity and correctness of:

(1)     the proceedings;

(2)     the assessment roll;

(3)     each assessment contained on the assessment roll; or

(4)     the amount of the assessment levied against each tract or parcel of land;

are perpetually barred.