2019 New Mexico Statutes
Chapter 3 - Municipalities
Article 33 - Improvement Districts
Section 3-33-33 - Improvement district; reassessment after voiding of assessments; procedure.

A. It is the purpose of Sections 3-33-33 through 3-33-37 NMSA 1978 to:

(1) charge the cost of any improvement payable by the tract or parcel of land benefited by the improvement by making a reassessment for the cost of the improvement; and

(2) permit the making of a reassessment when an original assessment is declared void or the enforcement of the original assessment is refused by a court.

B. Whenever any assessment for improvements is declared void or unenforceable, either directly or indirectly, by a decision of any court for any cause whatever, the governing body shall reassess the tracts or parcels of land which are benefited or will be benefited by the improvement to the extent of the proportionate share of the cost of the improvement of each tract or parcel of land together with accrued interest.

C. The reassessment roll shall be prepared, a hearing held on the reassessment roll and a final determination of the reassessment made by the governing body; all to be conducted in the manner provided in Sections 3-33-21 through 3-33-23 NMSA 1978 for the original assessment.

History: 1953 Comp., § 14-32-28, enacted by Laws 1965, ch. 300; 1991, ch. 199, § 23.

The 1991 amendment, effective April 4, 1991, substituted "3-33-33 through 3-33-37 NMSA 1978" for "14-32-28 through 14-32-32 New Mexico Statutes Annotated 1953 Compilation" in the introductory phrase in Subsection A; deleted the former second sentence in Subsection B which read "If the cost of the improvement exceeds the actual value of the improvement, the reassessment shall be based upon the actual value of the improvement at the time of its completion"; substituted "3-33-21 through 3-33-23 NMSA 1978" for "14-32-14 through 14-32-16 New Mexico Statutes Annotated, 1953 Compilation" in Subsection C; and made minor stylistic changes in Subsections B and C.

Unauthorized reassessment purpose. — Reassessment statutes were not enacted for the purpose of establishing an independent method of creating improvement districts in which abutting property owners might be assessed for improvements. In re Paving Dist. No. 5, 1958-NMSC-111, 65 N.M. 25, 331 P.2d 526.

As a prerequisite to a reassessment there must have been an original assessment, and it must have been set aside by appropriate action. In re Paving Dist. No. 5, 1958-NMSC-111, 65 N.M. 25, 331 P.2d 526.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 70A Am. Jur. 2d Special or Local Assessments §§ 141 to 144.

Validity of assessment for local improvement as affected by contingency upon which the award of a contract for a related improvement is dependent, 29 A.L.R. 832.

Liability of municipality in consequence of its inability, refusal, or failure to collect the cost of local improvements from property benefited, 38 A.L.R. 1271, 51 A.L.R. 973, 172 A.L.R. 1030.

Judgment as precluding reassessment, 60 A.L.R. 513.

Lack of jurisdiction of proceedings leading to original assessment as affecting applicability of statute authorizing or requiring reassessment when original assessment is invalid, 83 A.L.R. 1190.

Utilization, under new proceeding for public improvement, of work done under a previous abandoned or invalid proceeding, 110 A.L.R. 278.

63 C.J.S. Municipal Corporations §§ 1545, 1554.