The amount of the special assessment shall be proportional to the benefits conferred upon the property by the project and, in determining a method of apportioning benefits and assessments, the board of appraisers may consider ad valorem valuation, location, size, use, zoning classification, parking requirements, any other basis, or any combination of the foregoing, which it may deem to be equitable. History: 1953 Comp., § 14-52-16, enacted by Laws 1971, ch. 173, § 12. ANNOTATIONSRepeals and reenactments. — Laws 1971, ch. 173, § 12, repealed 14-52-16, 1953 Comp., relating to appraisal of benefits, and enacted the above section.
New Mexico Legal Code