Section 3-33-16 - Improvement district; preliminary hearing; protest; action of the governing body; appeal to district courtA. At the preliminary hearing of the governing body on the question of creating an improvement district as authorized in Section 3-33-14 NMSA 1978, an owner of a tract or parcel of land to be assessed or upon which it is proposed to impose an improvement district property tax may contest: (1) the proposed assessment or improvement district property tax;(2) the regularity of the proceedings relating to the improvement;(3) the benefits of the improvement; or(4) any other matter relating to the improvement district.B. The governing body shall not assess the tract or parcel of land an amount greater than the actual benefit to the tract or parcel of land by reason of the enhanced value of the tract or parcel of land as a result of the improvement as ascertained at the hearing. The governing body may allow a fair price, based on its current value, as a set-off against any assessment against a tract or parcel of land if the owner has improved the tract or parcel of land in such a manner that the improvement may be made part of the proposed improvement.C. At the hearing, the governing body may: (1) correct a mistake or irregularity in any proceeding relating to the improvement;(2) correct an assessment made against or an improvement district property tax imposed upon any tract or parcel of land;(3) in case of any invalidity, reassess the cost of the improvement against a benefiting tract or parcel of land; orD. An owner of a tract or parcel of land assessed or upon which it is proposed to impose an improvement district property tax, whether he appeared at the hearing or not, may commence an appeal in district court pursuant to the provisions of Section 39-3-1.1 NMSA 1978.1953 Comp., § 14-32-9, enacted by Laws 1965, ch. 300; 1991, ch. 199, § 12; 1998, ch. 55, § 9; 1999, ch. 265, § 9; 2001, ch. 312, § 7.