A. At the protest hearing authorized in Section 3-48-5 NMSA 1978, any interested person may protest to the governing body the:
(1) regularity of the proceedings;
(2) amount assessed against the real estate; or
(3) correctness of the amount of the assessment.
B. The governing body shall:
(1) determine the regularity of the proceedings;
(2) correct any errors found in the assessment; and
(3) by resolution, confirm the proceedings and the assessments. The proceedings and assessments so confirmed shall be deemed to be the final determination as to the regularity, validity and correctness of the assessment.