Gates v. State, Taxation & Revenue Department

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 l-041(A)(l)(b) NMRA permits litigants to stipulate to dismiss undecided claims remaining after a partial summary judgment in order to have a final order for appeal. Second, we consider the lengths to which TRD must go in order to comply with the requirements of constitutional due process when attempting to…