A. As an alternative to the assessment procedure set forth in Section 3-51-20 and 3-51-22 NMSA 1978, the governing body may elect to levy annual assessments.
B. In each year after the formation of a parking district, the governing body shall meet to determine the amount of special assessments which, together with other available funds, will be required to pay the annual interest on outstanding bonds of the district and the principal thereof as the same may mature or be required to be paid. Thereafter, the board of appraisers shall make out an annual special assessment roll, entering and describing therein all of the lots and parcels of real property to be assessed, with the names of the persons, if known, chargeable with the assessments thereon, and the amount to be assessed thereon in the current year. The method of apportioning benefits and assessments shall be as determined by the board pursuant to Section 3-51-19 NMSA 1978, and shall remain unchanged and be applied uniformly from year to year.
C. Upon the completion and filing of the annual assessment roll in the office of the clerk of the city, a hearing shall be called and conducted thereon in all respects as provided by Section 3-51-22 NMSA 1978. The governing body shall have all powers and duties set forth therein and appeals for review of errors of law in the determinations of the governing body shall be permitted only to the extent and within the times set forth therein.
D. Annual assessments levied as hereinabove provided may be secured and enforced and shall be payable as provided by Sections 3-51-24 through 3-51-28, inclusive, NMSA 1978; provided that annual assessments shall be payable in full within thirty days after publication of the annual assessing ordinance and if not paid by such time shall be delinquent.
History: 1953 Comp., § 14-52-20, enacted by Laws 1971, ch. 173, § 14.
Repeals and reenactments. — Laws 1971, ch. 173, § 14, repealed 14-52-20, 1953 Comp., relating to determination of costs and benefits, and enacted the above section.
Structure New Mexico Statutes
Article 51 - Greater Municipality Parking
Section 3-51-1 - Greater Municipality Parking Law; short title.
Section 3-51-2 - Finding and declaration of necessity.
Section 3-51-4 - Creation of parking authorities.
Section 3-51-5 - Powers of city.
Section 3-51-6 - Interested officers and employees.
Section 3-51-7 - Planning, zoning and building laws.
Section 3-51-8 - Lease of parking facilities.
Section 3-51-9 - Formation of district by governing body; provisional order.
Section 3-51-10 - Formation of district by petition.
Section 3-51-11 - Formation of district; provisional order hearing; notice.
Section 3-51-12 - Formation of district; provisional order hearing; conduct; appeal.
Section 3-51-13 - Formation of district; ordinance forming district.
Section 3-51-14 - Preliminary fund assessment; purpose; limit.
Section 3-51-15 - Levying, collecting and use of preliminary fund assessment.
Section 3-51-16 - Determination of location, size and nature of project.
Section 3-51-17 - Preparation of plans and estimates.
Section 3-51-19 - Appraisal of benefits.
Section 3-51-20 - Preparation of assessment rolls.
Section 3-51-21 - Inclusion of benefited property not within the proposed boundaries.
Section 3-51-22 - Notice of hearing; revision or confirmation of assessment; levy; court action.
Section 3-51-23 - Alternative assessment procedure; annual levies.
Section 3-51-24 - Lien for assessments.
Section 3-51-25 - Payment; interest; penalties.
Section 3-51-26 - Personal liability of owners for indebtedness.
Section 3-51-27 - Recording of claim of lien.
Section 3-51-28 - Enforcement of lien.
Section 3-51-29 - Real property in more than one district.
Section 3-51-30 - Real property in more than one district; maximum assessments.
Section 3-51-31 - Real property in more than one district; objections; notice; hearing.
Section 3-51-32 - Power to issue bonds.
Section 3-51-33 - Refunding bonds.
Section 3-51-34 - Liability of bonds; prohibition on impairment of payment.
Section 3-51-35 - Bonds; special funds from which payable.
Section 3-51-36 - Form and sale of bonds.
Section 3-51-37 - Provisions of bonds and trust indentures.
Section 3-51-38 - Construction of bond provisions.
Section 3-51-39 - Filing proceedings with attorney general.
Section 3-51-40 - Remedies of an obligee.
Section 3-51-41 - Additional remedies conferrable to an obligee.
Section 3-51-42 - Bonds; exemption from taxation.
Section 3-51-43 - Aid from federal government.
Section 3-51-44 - Contracts; leases; increase of revenue.
Section 3-51-45 - Greater Municipality Parking Law controlling.
Section 3-51-46 - Passenger motor vehicle of a person with a disability; parking privilege.