Court of Appeals of New Mexico

This decision of the New Mexico Court of Appeals was not selected for publication in the New Mexico Appellate Reports.  Refer to Rule 12-405 NMRA for restrictions on the citation of unpublished decisions.  Electronic decisions may contain computer-generated errors or other deviations from the official version filed by the Court of Appeals.

IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO

No. A-1-CA-40992

DEMING NURSING HOME COMPANY

LLC; CARLSBAD MEDICAL CENTER,

LLC; MIMBRES MEMORIAL HOSPITAL;

ALTA VISTA REGIONAL HOSPITAL;

ROSWELL CLINIC CORPORATION; LEA

REGIONAL HOSPITAL; BLOOMFIELD

NURSING AND REHAB; CLAYTON

NURSING & REHAB; COUNTRY COTTAGE

CARE & REHAB; SILVER CITY CARE

CENTER; RATON NURSING AND REHAB

CENTER; SAGE CREST NURSING AND

REHABILITATION CENTER; RED ROCKS

CARE CENTER; CASA REAL; SANTA FE

CARE CENTER; SUNSHINE HAVEN AT

LORDSBURG; and ESPANOLA VALLEY

NURSING AND REHAB,

Protestants-Appellants,

v.

NEW MEXICO TAXATION & REVENUE

DEPARTMENT,

Respondent-Appellee,

IN THE MATTER OF PROTESTS TO THE

DENIALS OF REFUNDS ISSUED UNDER

VARIOUS LETTER ID NOS. AND OF THE

FAILURES TO GRANT OR DENY VARIOUS

REFUNDS.

APPEAL FROM THE ADMINISTRATIVE HEARINGS OFFICE
Chris Romero, Administrative Hearing Officer

Sutin, Thayer & Browne, P.C.

Suzanne Wood Bruckner

Andrew J. Simons

Wade L. Jackson

John A. Dragovits

Marcella Alvarez Morgan

Albuquerque, NM

for Appellants

N.M. Taxation & Revenue Department

David E. Mittle

Santa Fe, NM

for Appellee

MEMORANDUM OPINION

HENDERSON, 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. AFFIRMED.

{2}       IT IS SO ORDERED.

SHAMMARA H. HENDERSON, Judge

WE CONCUR:

MEGAN P. DUFFY, Judge

KATHERINE A. WRAY, Judge