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SANTA FE TOW & EMERGENCY LOCK & KEY V. NEW MEXICO TAXATION & REVENUE DEPARTMENT

This memorandum opinion was not selected for publication in the New Mexico Appellate Reports. Please see Rule 12-405 NMRA for restrictions on the citation of unpublished memorandum opinions. Please also note that this electronic memorandum opinion may contain computer-generated errors or other deviations from the official paper version filed by the Court of Appeals and does not include the filing date.

SANTA FE TOW AND
EMERGENCY LOCK &
KEY,
Protestants-Appellants,
v.
NEW MEXICO TAXATION AND
REVENUE DEPARTMENT,
Respondent-Appellee,
and
IN THE MATTER OF THE PROTEST OF
SANTA FE TOW TO ASSESSMENT ISSUED
UNDER ID# L1332888896 AND EMERGENCY
LOCK & KEY TO ASSESSMENT ISSUED UNDER
ID# L0837170496

NO. 34,881

COURT OF APPEALS OF NEW MEXICO

March 23, 2016


APPEAL FROM THE TAXATION & REVENUE DEPARTMENT, Monica Ontiveros, Hearing Officer

COUNSEL

Marrs Griebel Law, Ltd., Clinton W. Marrs, Patrick Griebel, Albuquerque, NM, for Appellants

Taxation & Revenue Department, Peter Breen, Santa Fe, NM, for Appellee

JUDGES

RODERICK T. KENNEDY, Judge. WE CONCUR: MICHAEL E. VIGIL, Chief Judge, JONATHAN B. SUTIN, Judge

AUTHOR: RODERICK T. KENNEDY

MEMORANDUM OPINION

KENNEDY, Judge.

{1}       Summary affirmance was proposed for the reasons stated in the notice of proposed summary disposition. No memorandum opposing summary affirmance has been filed and the time for doing so has expired.

{2}       AFFIRMED.

{3}       IT IS SO ORDERED.

RODERICK T. KENNEDY, Judge

WE CONCUR:

MICHAEL E. VIGIL, Chief Judge

JONATHAN B. SUTIN, Judge

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