New Mexico Statutes 3-33-36. Improvement district; payment of reassessment;
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continuing proceedings to collect assessment.
A. The governing body shall enforce payment of the reassessment of the tract or parcel of land benefiting from an improvement in the manner provided in N.M. Stat. Ann. Chapter 3, Article 33 for the enforcement of the original assessment.
B. If for any reason a reassessment is held to be invalid or uncollectible, the governing body shall continue to reassess the tract or parcel of land as provided in Sections 3-33-33 through 3-33-37 N.M. Stat. Ann. until the benefited tract or parcel of land has paid the cost of any improvement chargeable to the benefited tract or parcel of land.