A. Not later than three days before the date of the hearing on the assessment roll, an owner of a tract or parcel of land that is listed on the assessment roll may file his specific objections in writing with the municipal clerk. Unless presented as required in this section, an 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 deemed waived.

B. At the hearing, the governing body shall hear all objections that have been filed as provided in this section and may recess the hearing and, by resolution, revise, correct, confirm or set aside an assessment and order another assessment be made de novo.

C. The governing body 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 3-33-11 N.M. Stat. Ann.. The decision, resolution and ordinance of the governing body is:

(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

and (d) the amount of the assessment levied against each tract or parcel of land;

(2)     conclusive upon the owners of the tract or parcel of land assessed.

D. An owner who has filed an objection as provided in this section may commence an appeal in district court pursuant to the provisions of Section 39-3-1.1 N.M. Stat. Ann..