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 board or county officer to comply with the requirements of Sections 1 through 20 [4-55A-1 to 4-55A-20 NMSA 1978] of the County Improvement District Act; or
(4) any other matter whatsoever connected with the improvement or initial assessment is invalid,
shall not invalidate or in any way affect the making of a reassessment as authorized in Section 29 [4-55A-29 NMSA 1978] of the County Improvement District Act 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: Laws 1980, ch. 91, ยง 30.
Structure 2021 New Mexico Statutes
Article 55A - County Improvement Districts
Section 4-55A-1 - Short title.
Section 4-55A-2 - Improvement district; definitions.
Section 4-55A-3 - Improvement district; authorization; limitation.
Section 4-55A-4 - Improvement district; purpose.
Section 4-55A-4.1 - Improvement district; additional purpose.
Section 4-55A-5 - Improvement district; powers of a county.
Section 4-55A-8 - Improvement district; notice of assessment; protests.
Section 4-55A-9 - Improvement district; provisional order; protest; action in district court.
Section 4-55A-11 - Improvement district; notice of preliminary hearing.
Section 4-55A-12.1 - Imposition of improvement district property tax; limitations.
Section 4-55A-15 - Notice of bid; acceptance of bid.
Section 4-55A-16 - Improvement district; assessment of railroad property.
Section 4-55A-17 - Improvement district; assessment roll; notice of assessment hearing.
Section 4-55A-19 - Improvement district; assessments; terms of payment; liens.
Section 4-55A-20 - Improvement district; authority to issue bonds or assignable certificates.
Section 4-55A-22 - Improvement district; additional duties imposed on county.
Section 4-55A-23 - Improvement district; acceptance of deed in lieu of foreclosure.
Section 4-55A-25 - Improvement district; title subject to redemption vests in trustee.
Section 4-55A-27 - Improvement district; assessment funds; expenditures; misuse; penalties.
Section 4-55A-28 - Transfer of improvement district funds.
Section 4-55A-29 - Improvement district; reassessment after voiding of assessments; procedure.
Section 4-55A-30 - Improvement district; reassessment; defects waived; credit for previous payment.
Section 4-55A-31 - Improvement district; appeal to district court.
Section 4-55A-33 - Improvement district; appeal of reassessment; procedure exclusive.
Section 4-55A-35 - Improvement district; refunding improvement bonds; authority.
Section 4-55A-36 - Refunding bonds; escrow; detail.
Section 4-55A-39 - Improvement district; construction of sections.
Section 4-55A-40 - Street and road improvement fund authorization.
Section 4-55A-41 - Street and road improvement fund; use.
Section 4-55A-43 - Street and road improvement fund; diverting proceeds from tax.