New Mexico Statutes 4-55A-32. Improvement district; payment of reassessment;
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continuing proceedings to collect assessment.
A. The board 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 4, Article 55A for the enforcement of the original assessment.
B. If for any reason a reassessment is held to be invalid or uncollectible, the board shall continue to reassess the tract or parcel of land as provided in Sections 4-55A-29 through 4-55A-38 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.