New Mexico Statutes 3-33-37. Improvement district; appeal of reassessment; procedure exclusive
A. The rights and remedies granted in Section 3-33-22 N.M. Stat. Ann., to any owner who objects, contests or appeals the amount, correctness, regularity or validity of the reassessment:
Terms Used In New Mexico Statutes 3-33-37
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
(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 N.M. Stat. Ann., or fails to appeal to the district court in the manner provided in Section 3-33-35 N.M. Stat. Ann., is forever absolutely barred from objecting to or contesting the amount, correctness, regularity or validity of the reassessment.