After an owner has filed a written objection with the county clerk to any reassessment as provided in Section 4-55A-18 NMSA 1978 and the board has determined the reassessment, any owner of a tract or parcel of land that is reassessed may file a notice of appeal pursuant to the provisions of Section 39-3-1.1 NMSA 1978. History: Laws 1980, ch. 91, § 31; 1998, ch. 55, § 17; 1999, ch. 265, § 17.
Improvement district; appeal to district court
NMSA 1978, § 4-55A-31 — under Article 55A.
NMSA 1978, § 4-55A-31