A. The fact that:
(1) the contract has been let;
(2) an improvement has been wholly or partially constructed;
(3) an omission, failure or neglect of the governing body or municipal officer to comply with the requirements of Sections 3-33-1 through 3-33-23 NMSA 1978; or
(4) any other matter whatsoever connected with the improvement or initial assessment is invalid, shall not invalidate or in any way effect the making of a reassessment as authorized in Section 3-33-33 NMSA 1978, and charging the benefited tract or parcel of land the cost of the improvement.
B. When the reassessment is complete, any money paid on the former attempted assessment against a tract or parcel of land shall be credited to the tract or parcel of land in partial or whole payment of the reassessment.
History: 1953 Comp., ยง 14-32-29, enacted by Laws 1965, ch. 300.
Structure 2021 New Mexico Statutes
Article 33 - Improvement Districts
Section 3-33-1 - Improvement district; authorization.
Section 3-33-2 - Improvement district; definitions.
Section 3-33-3 - Improvement district; purpose.
Section 3-33-4 - Improvement district; additional purpose.
Section 3-33-4.1 - Improvement district; additional purpose.
Section 3-33-5 - Improvement district; powers of municipality.
Section 3-33-6 - Improvement district; additional purpose.
Section 3-33-6.1 - Improvement district; additional purpose.
Section 3-33-7 - Improvement district; powers of and restrictions upon a county.
Section 3-33-8 - Improvement district; powers of a municipality outside its boundaries.
Section 3-33-12 - Improvement district; notice of assessment; protests.
Section 3-33-13 - Improvement district; provisional order; protest; appeal to district court.
Section 3-33-14.1 - Imposition of improvement district property tax; limitations.
Section 3-33-15 - Improvement district; notice of preliminary hearing.
Section 3-33-19 - Notice of bid; acceptance of bid.
Section 3-33-20 - Improvement district; assessment of railroad property.
Section 3-33-21 - Improvement district; assessment roll; notice of assessment hearing.
Section 3-33-23 - Improvement district; assessments; terms of payment; liens.
Section 3-33-24 - Improvement district; authority to issue bonds or assignable certificates.
Section 3-33-26 - Improvement district; additional duties imposed on municipality.
Section 3-33-27 - Improvement district; acceptance of deed in lieu of foreclosure.
Section 3-33-29 - Improvement district; title subject to redemption vests in trustee.
Section 3-33-31 - Improvement district; assessment funds; expenditures; misuse; penalties.
Section 3-33-32 - Transfer of improvement district funds.
Section 3-33-33 - Improvement district; reassessment after voiding of assessments; procedure.
Section 3-33-34 - Improvement district; reassessment; defects waived; credit for previous payment.
Section 3-33-35 - Improvement district; notice of appeal; appeal to district court.
Section 3-33-37 - Improvement district; appeal of reassessment; procedure exclusive.
Section 3-33-40 - Refunding bonds; escrow; detail.
Section 3-33-41 - Improvement district; ordinance for refunding bonds; conditions; sale or exchange.
Section 3-33-43 - Improvement district; construction of Sections 3-33-39 through 3-33-42 NMSA 1978.