Legal Opinion
Gordon v. Sandoval County Assessor
New Mexico Court of Appeals
Decided May 25, 2001No. 21,400PublishedCited by 7 opinions
1Opinion of the Court
OPINION
PICKARD, Judge.
{1} This case lies at the intersection of the general rule of confidentiality contained in the tax administration acts and the general policy favoring openness of government and disclosure of public records. The statute specifically at issue is NMSA 1978, § 7-38-19 (1991), which provides:
D. Except as provided otherwise in Subsection E of this section, valuation records are public records.
E. Valuation records that contain information regarding the income, expenses other than depreciation, profits or losses associated with a specific property or a property owner or that…
2Cases cited12 opinions
- Self v. United Parcel Service, Inc.New Mexico Supreme Court · 1998
- State Ex Rel. Helman v. GallegosNew Mexico Supreme Court · 1994
- Roth v. ThompsonNew Mexico Supreme Court · 1992
- Hale v. Basin Motor Co.New Mexico Supreme Court · 1990
- State Ex Rel. Newsome v. AlaridNew Mexico Supreme Court · 1977
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Derringer v. StateNew Mexico Court of Appeals · 2003
- Board of Commissioners v. Las Cruces Sun-NewsNew Mexico Court of Appeals · 2003
- Cochrell v. MitchellNew Mexico Court of Appeals · 2003
- Breen v. State Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2012
- Pueblo of Picuris v. New Mexico Energy, Minerals & Natural Resources DepartmentNew Mexico Court of Appeals · 2001
2 more not listed; retrieve them via the Exa API.