2018 New Mexico Statutes
Chapter 3 - Municipalities
Article 33 - Improvement Districts
Section 3-33-21 - Improvement district; assessment roll; notice of assessment hearing.

A. After the contract has been awarded and the governing body determines the total cost of the improvement to the municipality, the governing body shall determine what portion of the total cost of the improvement shall be assessed against the benefited tract or parcel of land. The assessment, including the cost of the improvement at an intersection, shall not exceed the estimated benefit to the tract or parcel of land assessed.

B. With the engineer, the governing body shall prepare and cause to be filed in the office of the municipal clerk an assessment roll containing, among other things:

(1) the name of the last-known owner of the tract or parcel of land to be assessed, or if his name is unknown, state "unknown";

(2) a description of the tract or parcel of land to be assessed; and

(3) the amount of the assessment against each tract or parcel of land.

C. After the filing of the assessment roll, the governing body shall, by resolution, set a time and place for the assessment hearing when an owner may object to the amount of the assessment.

D. Not more than thirty days nor less than ten days before the day of the hearing, the municipal clerk, his deputy or the engineer shall mail the notice of the hearing on the assessment roll to the owner of the tract or parcel of land being assessed the cost of the improvement at his last known address. The name and address of the owner of each tract of land shall be obtained from the records of the county assessor or any other source the municipal clerk or engineer deems reliable. Proof of the mailing is to be made by affidavit of the municipal clerk, his deputy, or the engineer, which shall be filed in the office of the municipal clerk. Failure to mail any notice shall not invalidate any of the proceedings authorized in Sections 3-33-1 through 3-33-43 NMSA 1978. The notice of the hearing shall also be published once each week for three consecutive weeks and the last publication shall be at least one week prior to the day of the hearing. Such service by publication shall be verified by an affidavit of the publisher which is to be filed in the office of the municipal clerk.

History: 1953 Comp., § 14-32-14, enacted by Laws 1965, ch. 300.

Theory upon which municipal special assessments may be levied is that the property charged receives a corresponding physical, material and substantial benefit from the improvements; that the property assessed will be enhanced in value to the extent of the burden imposed. Waltom v. City of Portales, 1938-NMSC-022, 42 N.M. 433, 81 P.2d 58.

This section strictly limits any assessment to the "estimated benefit to the tract or parcel of land assessed." Bowdich v. City of Albuquerque, 1966-NMSC-133, 76 N.M. 511, 416 P.2d 523.

Use of front-foot rule held valid. — Assessment for street improvement made upon front-foot rule, in conformity with statute, was valid and not subject to objection that it was assessed in excess of benefits. Ellis v. New Mexico Constr. Co., 1921-NMSC-068, 27 N.M. 312, 201 P. 487.

Arbitrary use of front-foot rule is prohibited. — Where no effort is made to determine benefits beyond division of the cost on a front-foot basis, without any consideration being given to whether a given tract is benefitted and how much, the assessment is invalid. Teutsch v. City of Santa Fe, 1966-NMSC-018, 75 N.M. 717, 410 P.2d 742.

Fees included in assessment. — Engineers' and attorneys' fees are properly chargeable as a part of the costs of a paving improvement, and, as such are properly included in a local assessment against owners. Massengill v. City of Clovis, 1928-NMSC-047, 33 N.M. 519, 270 P. 886.

Property owners may present their own appraisers to ensure that the city does not assess them for more than the amount that their property has been benefited. Bowdich v. City of Albuquerque, 1966-NMSC-133, 76 N.M. 511, 416 P.2d 523.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 70A Am. Jur. 2d Special or Local Assessments §§ 145 to 168.

Condition of dedication that remaining property shall not be subject to assessment for improvement, 16 A.L.R. 499, 37 A.L.R. 1357.

Contingency upon which the award of a contract for a related improvement is dependent as affecting validity of assessment, 29 A.L.R. 832.

Exemption of charitable organization from special assessments, 34 A.L.R. 687, 62 A.L.R. 328, 108 A.L.R. 284.

Y.M.C.A. or Y.W.C.A. as exempt from special assessments, 34 A.L.R. 1078, 81 A.L.R. 1453.

De minimis non curat lex as applied to special assessments, 44 A.L.R. 187.

Assessments for improvements by front-foot rule, 56 A.L.R. 941.

Assessment of right of way other than that of railroad or street railway, 58 A.L.R. 127.

Necessity that additional assessment in proceeding for local improvement precedes incurring liability in excess of original assessment, 63 A.L.R. 1179.

Waiver of compensation for taking or damaging property in construction of improvements by failure to claim it in special assessment proceedings, 64 A.L.R. 764.

Cemetery property and cemetery lots as subject to assessment for public improvement, in absence of express exemption, 71 A.L.R. 322.

Eligibility of public officer or employee to appointment as member of body to lay assessments for public improvement, 71 A.L.R. 540.

Ad valorem tax for highway purposes without attempt to apportion on basis of benefits, 72 A.L.R. 1103.

Traffic, character and extent of, as affecting liability of abutting property to assessment for street paving, 73 A.L.R. 1295.

Classification as regards counties or other political divisions permissible in statute imposing cost of construction or maintenance of highways upon property specially benefited, 77 A.L.R. 1285.

Homestead as subject to assessment for local improvements, 79 A.L.R. 712.

Acceptance by municipality of street improvement as binding on property-owners as regards contractor's performance of his obligations, 79 A.L.R. 1107.

Establishment of grade as jurisdictional requisite of improvement of street at expense of property benefited, 79 A.L.R. 1317.

Lump sum assessment for public improvements against property owned by cotenants in undivided shares, 80 A.L.R. 862.

Public property as subject to special assessment for improvement, 90 A.L.R. 1137.

Diversion of traffic into business district by opening new route as special benefit, 96 A.L.R. 1380.

Anticipating payment of special improvement assessment or deferred installments thereof, 96 A.L.R. 1475.

Refund of assessment for public improvement, who as between grantor and grantee, immediate or remote, is entitled to, 105 A.L.R. 698.

Undivided tract, enforceability against, of special assessment levied against part of it at one rate and part at another, 112 A.L.R. 73.

Alteration or re-location of street or highway as discontinuance of parts not included, 158 A.L.R. 543.

Unimproved strip or area separating property from improved portion of street as affecting assessability of property for street improvements, 166 A.L.R. 1083.

Agreement by property owners or occupants to pay costs of improvement, validity and effect of, 167 A.L.R. 1030.

Constitutional or statutory exemption of religious body from taxation as exempting it from special assessments, 168 A.L.R. 1222.

Municipality or other governmental unit, power to make contract or covenant exempting or releasing property from special assessment, 47 A.L.R.2d 1185.

Exemption from taxation of property of agricultural fair society or association, 89 A.L.R.2d 1104.

Public school property, exemption from assessments for local improvements, 15 A.L.R.3d 847.

Exemption of parsonage or residence of minister, priest, rabbi or other church personnel, 55 A.L.R.3d 356.

63 C.J.S. Municipal Corporations §§ 1292, 1406.