Preview:

1 GATES V. STATE TAXATION & REVENUE DEPT., 2008-NMCA-023, 143 N.M. 446, 176 P.3d 1178 OLLIE W. GATES, Plaintiff-Appellee, v. STATE OF NEW MEXICO, TAXATION AND REVENUE DEPARTMENT, PROPERTY TAX DIVISION, TORRANCE COUNTY, a New Mexico County, ROBERT RUBIN, FREDDIE CHAVEZ, and RAY and JOYCE HALDERMAN, Defendants-Appellants, and RAY and JOYCE HALDERMAN, Counterclaimants-Appellants.
Docket No. 26,726 COURT OF APPEALS OF NEW MEXICO 2008-NMCA-023, 143 N.M. 446, 176 P.3d 1178 December 17, 2007, Filed APPEAL FROM THE DISTRICT COURT OF TORRANCE COUNTY, Matthew G. Reynolds, District Judge Released for publication February 19, 2008 COUNSEL Miller Stratvert P.A., Deron B. Knoner, Albuquerque, NM, for Appellee Gary K. King, Attorney General, David A. Stevens, Special Assistant Attorney General, Santa Fe, NM, for Appellant NM Taxation and Revenue Department Modrall, Sperling, Roehl, Harris, & Sisk, P.A., Timothy R. Van Valen, Alex C. Walker, Albuquerque, NM, for Appellants Ray and Joyce Halderman JUDGES JAMES J. WECHSLER, Judge. WE CONCUR: CELIA FOY CASTILLO, Judge, MICHAEL E. VIGIL, Judge AUTHOR: JAMES J. WECHSLER OPINION

WECHSLER, Judge. {1} In this case, involving the New Mexico Taxation and Revenue Department's (TRD) tax sale of a private landowner's real property in response to his failure to pay property taxes for several years, two distinct issues have arisen. First, we must decide whether Rule 1-041(A)(1)(b) NMRA permits litigants to stipulate to dismiss undecided claims remaining after

Download 2008-NMCA-023.pdf

New Mexico Law