AI Generated Opinion Summaries

This summary was computer-generated without any editorial revision. It is not official, has not been checked for accuracy, and is NOT citable.

Facts

The State of New Mexico charged a former Secretary of the New Mexico Taxation and Revenue Department with two second-degree embezzlement-related felonies. The charges were filed five and a half years into a six-year statute of limitations. The initial charges were dismissed without prejudice due to improper venue, and subsequently refiled after the statute of limitations had expired (paras 1-3).

Procedural History

• District Court, June 11, 2019: Charges dismissed without prejudice for improper venue (para 3).
• Court of Appeals, 2023-NMCA-047, 534 P.3d 223: Reversed the district court's decision, holding that the charges were time-barred (para 1).

Parties' Submissions

• Plaintiff-Petitioner: Argued that the statute of limitations was tolled by the timely filing of the original charges, allowing for refiling after the limitations period expired (paras 5-6).
• Defendant-Respondent: Contended that the charges were time-barred and that the statute of limitations was not tolled by the initial filing (para 6).

Legal Issues

• Whether a timely filed criminal information dismissed without prejudice tolls the statute of limitations, allowing the State to refile charges after the limitations period has passed (para 2).

Disposition

• The Supreme Court of New Mexico affirmed the Court of Appeals' decision, holding that the charges were time-barred and remanded to the district court with instructions to vacate the convictions (para 38).

Reasons

Per Thomson, Chief Justice (Vigil, Bacon, Zamora JJ., and Bryant J. concurring):

The Court held that the statute of limitations for second-degree felonies is six years, and the tolling provision under NMSA 1978, Section 30-1-9 does not apply to extend this period beyond its expiration. The Court found that the proviso in Section 30-1-9(B)(4) excludes second-degree felonies from the benefits of tolling, as the statute of limitations had already expired when the charges were refiled. The Court rejected the State's argument that common law tolling principles should apply, emphasizing that statutory tolling provisions govern the case. The Court concluded that the charges filed after the six-year period were time-barred, affirming the Court of Appeals' decision (paras 10-37).