reglab/housing_qa huggingface dataset:
NM Stat § 4-55A-17 (2021)
2021 New Mexico Statutes|Chapter 4 - Counties|Article 55A - County Improvement Districts|Section 4-55A-17 - Improvement district; assessment roll; notice of assessment hearing.

A. After the contract has been awarded and the board determines the total cost of the improvement to the county, the board 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 board shall prepare and cause to be filed in the office of the county 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 board 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 county 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 county clerk or engineer deems reliable. Proof of the mailing is to be made by affidavit of the county clerk, his deputy or the engineer and shall be filed in the office of the county clerk. Failure to mail any notice shall not invalidate any of the proceedings authorized in the County Improvement District Act. 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 county clerk. History: Laws 1980, ch. 91, § 17.
NM Stat § 4-55A-18 (2021)
2021 New Mexico Statutes|Chapter 4 - Counties|Article 55A - County Improvement Districts|Section 4-55A-18 - Improvement district; filing of objections; assessment hearing; action of the board; appeal to district court.

A. Not later than three days before the date of the hearing on the assessment roll, any owner of a tract or parcel of land that is listed on the assessment roll may file his specific objections in writing with the county clerk. Unless presented as required in this subsection, any objection to the regularity, validity and correctness of: (1) the proceedings; (2) the assessment roll; (3) each assessment contained on the assessment roll; or (4) the amount of the assessment levied against each tract or parcel of land; is waived. B. At the hearing, the board shall hear all objections which have been filed as provided in this section and may recess the hearing from time to time and, by resolution, revise, correct, confirm or set aside any assessment and order another assessment be made de novo. C. The board by ordinance shall, by reference to the assessment roll as so modified, if modified, and as confirmed by the resolution, levy the assessments contained in the assessment roll. The assessments may be levied in stages if preliminary liens are established pursuant to Section 4-55A-7 NMSA 1978. The decision, resolution and ordinance of the board shall be: (1) a final determination of the regularity, validity and correctness of: (a) the proceedings; (b) the assessment roll; (c) each assessment contained on the assessment roll; and (d) the amount of the assessment levied against each tract or parcel of land; and (2) conclusive upon the owners of the tract or parcel of land assessed. D. Within fifteen days after the publication of the title and general summary of the ordinance or posting of the ordinance, any owner who has filed an objection as provided in this section may commence an action in district court to correct or set aside the determination of the board. After the lapse of fifteen days after the publication or posting, all actions which include the defense of confiscation or attack the regularity, validity and correctness of: (1) the proceedings; (2) the assessment roll; (3) each assessment contained on the assessment roll; or (4) the amount of the assessment levied against each tract or parcel of land; are perpetually barred. History: Laws 1980, ch. 91, § 18; 1991, ch. 199, § 41. ANNOTATIONSThe 1991 amendment, effective April 4, 1991, inserted "action of the board" in the catchline; added the second sentence in Subsection C; inserted "of the title and general summary of the ordinance" in the first sentence in Subsection D; and made minor stylistic changes throughout the section.
NM Stat § 4-55A-21 (2021)
2021 New Mexico Statutes|Chapter 4 - Counties|Article 55A - County Improvement Districts|Section 4-55A-21 - Improvement district; rights of negotiable bondholders or assignable certificate holders.

A. If the board fails or refuses to foreclose and sell a tract or parcel of land for the delinquent assessment or installment of the assessment as required in Section 4-55A-22 NMSA 1978, any holder of a bond or assignable certificate secured by the assessment may foreclose the assessment lien on such delinquent property in the manner provided by law for the foreclosure of mortgages on real estate. B. Any person holding two or more assignable certificates issued as authorized in Section 4-55A-20 NMSA 1978 may sue in the same action on all tracts or parcels of land described in the certificate to enforce the lien against the tract or parcel of land described in the certificate unless the assessment lien has been adjusted pursuant to Section 4-55A-19 NMSA 1978. C. Whenever a governing body of a municipality, board of county commissioners or local board of education is delinquent in the payment of an assessment, the holder of any assignable certificate issued against the tract or parcel of land of the municipality, county or school district has the rights and remedies for the collection of the assessment as are given by law for the collection of judgments against municipalities, counties and school districts. History: Laws 1980, ch. 91, § 21; 1991, ch. 199, § 44. ANNOTATIONSThe 1991 amendment, effective April 4, 1991, substituted "Section 4-55A-22 NMSA 1978" for "Section 22 of the County Improvement District Act" and inserted "or assignable certificate" in Subsection A and, in Subsection B, substituted "Section 4-55A-20 NMSA 1978" for "Section 20 of the County Improvement District Act" near the beginning and added "unless the assessment lien has been adjusted pursuant to Section 4-55A-19 NMSA 1978" at the end.
NM Stat § 4-55A-22 (2021)
2021 New Mexico Statutes|Chapter 4 - Counties|Article 55A - County Improvement Districts|Section 4-55A-22 - Improvement district; additional duties imposed on county.

A. Whenever an improvement district has been created and bonds or assignable certificates have been issued to finance the improvement, a county shall: (1) act as agent for the collection of the assessments; (2) collect the assessments when due; (3) act as trustee for the benefit of the holders of the bonds or assignable certificates; (4) annually prepare a statement that shall: (a) be available for inspection in the office of the county treasurer; (b) reflect the financial condition of the improvement district; and (c) list all the delinquencies existing at that time; and (5) institute proceedings to foreclose the assessment lien against any tract or parcel of land that is delinquent in the payment of the assessment or installment of an assessment for a period of more than one year. B. If more than one improvement district is created, the money from assessments in each district shall be kept in a separate fund and used for the payment of principal and interest of the bonds or assignable certificates outstanding against that improvement district. History: Laws 1980, ch. 91, § 22; 1991, ch. 199, § 45. ANNOTATIONSThe 1991 amendment, effective April 4, 1991, deleted "negotiable coupon" preceding "bonds" in two places in Subsection A and once in Subsection B and, in Subsection A, substituted "when due" for "annually or semiannually" at the end of Paragraph (2), redesignated former Subparagraph (d) of Paragraph (4) as Paragraph (5) and made related and minor stylistic changes.
NM Stat § 4-55A-23 (2021)
2021 New Mexico Statutes|Chapter 4 - Counties|Article 55A - County Improvement Districts|Section 4-55A-23 - Improvement district; acceptance of deed in lieu of foreclosure.

In lieu of the foreclosure of a lien against any tract or parcel of land which is delinquent in the payment of an assessment or installment of an assessment for a period of more than one year, a county may accept a deed to the property subject to the lien if the owner of the property tenders the deed to the county. History: Laws 1980, ch. 91, § 23.
NM Stat § 4-55A-24 (2021)
2021 New Mexico Statutes|Chapter 4 - Counties|Article 55A - County Improvement Districts|Section 4-55A-24 - Improvement district; foreclosure; trustee may purchase at foreclosure of liens; contents of bid.

Any delinquent assessment has the effect of a mortgage and shall be foreclosed and sold in the manner provided by law for the foreclosure of mortgages on real estate. In any action seeking the foreclosure of a lien against any tract or parcel of land assessed by a county for the construction of any project after either or both assignable certificates or bonds have been issued, if there is no other purchaser for the tract or parcel of land having a delinquent assessment, the county as trustee of the fund from which the assignable certificates or bonds are to be paid, may: A. purchase the tract or parcel of land sold at the foreclosure sale; and B. bid, in lieu of cash, the full amount of the assessment, interest, penalties, attorneys' fees and costs found by the court to be due and payable under the ordinance creating the lien and any cost taxed by the court in the foreclosure proceedings against the property ordered sold. History: Laws 1980, ch. 91, § 24; 1991, ch. 199, § 46. ANNOTATIONSThe 1991 amendment, effective April 4, 1991, inserted "foreclosure", deleted "street improvement" preceding "liens" and deleted "where bonds were exchanged for certificates" following "liens" in the catchline; added the present first sentence; substituted "or bonds have been issued, if there is no other purchaser for the tract or parcel of land having delinquent assessment, the county as trustee of the fund from which the assignable certificates or bonds are to be paid, may" for "and negotiable coupon bonds have been issued, the trustee of the fund from which the bonds are to be paid, may" at the end of the introductory paragraph; and, in Subsection B, inserted "penalties, attorneys' fees and costs" and made a related stylistic change.
NM Stat § 4-55A-25 (2021)
2021 New Mexico Statutes|Chapter 4 - Counties|Article 55A - County Improvement Districts|Section 4-55A-25 - Improvement district; title subject to redemption vests in trustee.

Upon the acceptance or purchase of the tract or parcel of land as provided in Sections 4-55A-23 and 4-55A-24 NMSA 1978, title to the tract or parcel of land, subject to the right of redemption provided by Subsection A of Section 4-55A-26 NMSA 1978, vests in the trustee of the fund from which the assignable certificates or bonds are payable. History: Laws 1980, ch. 91, § 25; 1991, ch. 199, § 47. ANNOTATIONSThe 1991 amendment, effective April 4, 1991, substituted "Sections 4-55A-23 and 4-55A-24 NMSA 1978" for "Sections 23 and 24 of the County Improvement District Act", "provided by Subsection A of Section 4-55A-26 NMSA 1978" for "as now provided by law", and "assignable certificates or bonds" for "negotiable coupon bonds", and made a minor stylistic change.
NM Stat § 4-55A-27 (2021)
2021 New Mexico Statutes|Chapter 4 - Counties|Article 55A - County Improvement Districts|Section 4-55A-27 - Improvement district; assessment funds; expenditures; misuse; penalties.

A. All money received by the county from any special assessment or assessment within an improvement district shall be held in a special fund and used to: (1) pay the cost of the improvement for which the assessment was made; (2) reimburse the county for any work performed by the county in constructing the improvement and for administrative costs associated with the improvement district; or (3) pay the interest and principal due on any outstanding bonds or assignable certificates. B. Any person who uses money in an improvement district fund other than as provided in this section is guilty of a felony and shall be punished by a fine not exceeding one thousand dollars ($1,000) or by imprisonment in the state penitentiary for not more than two years or by both such fine and imprisonment in the discretion of the court. History: Laws 1980, ch. 91, § 27; 1991, ch. 199, § 49. ANNOTATIONSThe 1991 amendment, effective April 4, 1991, in Subsection A, added "and for administrative costs associated with the improvement district" at the end of Paragraph (2), deleted "negotiable coupon" preceding "bonds" in Paragraph (3), and made a related stylistic change.
NM Stat § 4-55A-28 (2021)
2021 New Mexico Statutes|Chapter 4 - Counties|Article 55A - County Improvement Districts|Section 4-55A-28 - Transfer of improvement district funds.

The board may transfer to the general fund of the county any money obtained from the levy of an assessment for an improvement district if: A. bonds or assignable certificates were issued to finance the improvement; B. the proceeds of the bonds or assignable certificates were spent for the improvement; C. the assessments were levied and collected for the payment of the bonds or assignable certificates; and D. either the bondholders or assignable certificate holders are barred by the statute of limitations or a court judgment or decree from collecting the indebtedness; or E. the bonded indebtedness or assignable certificates have been paid. History: Laws 1980, ch. 91, § 28; 1991, ch. 199, § 50. ANNOTATIONSThe 1991 amendment, effective April 4, 1991, substituted "proceeds of" for "funds obtained by" in Subsection B and made minor stylistic changes.
NM Stat § 4-55A-29 (2021)
2021 New Mexico Statutes|Chapter 4 - Counties|Article 55A - County Improvement Districts|Section 4-55A-29 - Improvement district; reassessment after voiding of assessments; procedure.

A. It is the purpose of Sections 4-55A-29 through 4-55A-33 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 board shall reassess the tracts or parcels of land that 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 board, all in the manner provided in Sections 4-55A-18 through 4-55A-20 NMSA 1978 for the original assessment. History: Laws 1980, ch. 91, § 29; 1991, ch. 199, § 51. ANNOTATIONSThe 1991 amendment, effective April 4, 1991, substituted "Sections 4-55A-29 through 4-55A-33 NMSA 1978" for "Sections 29 through 33 of the County Improvement District Act" 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 "Sections 4-55A-18 through 4-55A-20 NMSA 1978" for "Sections 18 through 20 of the County Improvement District Act" in Subsection C; and made minor stylistic changes in Subsections B and C.
NM Stat § 4-55A-30 (2021)
2021 New Mexico Statutes|Chapter 4 - Counties|Article 55A - County Improvement Districts|Section 4-55A-30 - Improvement district; reassessment; defects waived; credit for previous payment.

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, § 30.
NM Stat § 4-55A-31 (2021)
2021 New Mexico Statutes|Chapter 4 - Counties|Article 55A - County Improvement Districts|Section 4-55A-31 - Improvement district; appeal to district court.

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. ANNOTATIONSCross references. — For appeal of final decisions by agencies to district court, see 39-3-1.1 NMSA 1978. For procedures governing administrative appeals to the district court, see Rule 1-074 NMRA. The 1999 amendment, effective July 1, 1999, substituted "Section 39-3-1.1" for "Section 12-8A-1". The 1998 amendment, effective September 1, 1998, rewrote this section to the extent that a detailed comparison is impracticable.
NM Stat § 4-55A-32 (2021)
2021 New Mexico Statutes|Chapter 4 - Counties|Article 55A - County Improvement Districts|Section 4-55A-32 - Improvement district; payment of reassessment; continuing proceedings to collect assessment.

A. The board shall enforce payment of the reassessment of the tract or parcel of land benefiting from an improvement in the manner provided in Chapter 4, Article 55A NMSA 1978 for the enforcement of the original assessment. B. If for any reason a reassessment is held to be invalid or uncollectible, the board shall continue to reassess the tract or parcel of land as provided in Sections 4-55A-29 through 4-55A-38 NMSA 1978 until the benefited tract or parcel of land has paid the cost of any improvement chargeable to the benefited tract or parcel of land. History: Laws 1980, ch. 91, § 32; 1991, ch. 199, § 52. ANNOTATIONSThe 1991 amendment, effective April 4, 1991, substituted "Chapter 4, Article 55A NMSA 1978" for "Section 19 of the County Improvement District Act" in Subsection A and substituted "Sections 4-55A-29 through 4-55A-38 NMSA 1978" for "Sections 29 through 38 of the County Improvement District Act" in Subsection B.
NM Stat § 4-55A-33 (2021)
2021 New Mexico Statutes|Chapter 4 - Counties|Article 55A - County Improvement Districts|Section 4-55A-33 - Improvement district; appeal of reassessment; procedure exclusive.

A. The rights and remedies granted in Section 18 [4-55A-18 NMSA 1978] of the County Improvement District Act to any owner who objects, contests or appeals the amount, correctness, regularity or validity of the reassessment; (1) are declared to exclude any other right, remedy, suit or action either at law or in equity which might otherwise be available; and (2) do afford the owner a sufficient day in court for the redressing of all rights and grievances that he may have in connection with the reassessment. B. Any person who fails to file an objection to a reassessment in the manner provided in Section 18 of the County Improvement District Act or fails to appeal to the district court in the manner provided in Section 31 [4-55A-31 NMSA 1978] of that act, is forever absolutely barred from objecting to or contesting the amount, correctness, regularity or validity of the reassessment. History: Laws 1980, ch. 91, § 33. ANNOTATIONSCompiler's notes. — As amended by Laws 1998, ch. 55, § 17, effective September 1, 1998, 4-55A-31 NMSA 1978 no longer provides procedures for appeal of reassessments. See 39-3-1.1 NMSA 1978 for current procedures.
NM Stat § 4-55A-34 (2021)
2021 New Mexico Statutes|Chapter 4 - Counties|Article 55A - County Improvement Districts|Section 4-55A-34 - Improvement district; application of reassessment fund to outstanding indebtedness.

A. Whenever a county has: (1) issued bonds or assignable certificates to obtain money to pay for an improvement that has been constructed; and (2) reassessed the tract or parcel of land benefiting from the improvement as provided in Sections 4-55A-26 through 4-55A-31 NMSA 1978; the county shall apply all money received from the payment of the reassessment to the payment of the bonds or assignable certificates. B. Bonds or assignable certificates that have been issued to obtain money to pay for any improvement that has been constructed are: (1) valid and binding obligations of the county; and (2) payable from the payments received from any reassessment that shall be levied until all obligations of indebtedness of the improvement have been paid in full. History: Laws 1980, ch. 91, § 34; 1991, ch. 199, § 53. ANNOTATIONSThe 1991 amendment, effective April 4, 1991, deleted "negotiable coupon" preceding "bonds" in two places in Subsection A and once in Subsection B; substituted "Sections 4-55A-26 through 4-55A-31 NMSA 1978" for "Sections 26 through 31 of the County Improvement District Act" in Paragraph (2) of Subsection A; and made minor stylistic changes in Subsection B.