Legal Opinion
Wells Fargo Bank, N.A. v. City of Gallup
New Mexico Court of Appeals
Decided September 8, 2011No. 29,198PublishedCited by 1 opinion
1Opinion of the Court
OPINION
OPINION VIGIL, Judge.
{1} District courts have discretion under Rule 1-060(B) NMRA to grant relief from final judgments. In this foreclosure action, the district court exercised this discretion to address an issue of first impression: whether a lodger’s tax lien under Section 3-38-18.1 of the Lodgers’ Tax Act, NMSA 1978, §§ 3-38-13 to -24 (1969, as amended through 2000), has statutory priority over a previously filed deed of trust lien (deed of trust). We hold that the district court did not abuse its discretion, and we agree with its legal conclusion that the lodger’s tax lien has a…
2Cases cited19 opinions
- Sims v. SimsNew Mexico Supreme Court · 1996
- Conard v. Atlantic Ins. Co. of NYSupreme Court of the United States · 1828
- Robert Y. Brent, Surviving of Robert Brent, Use of the United States v. The President and Directors of the Bank of WashingtonSupreme Court of the United States · 1836
- Meiboom v. WatsonNew Mexico Supreme Court · 2000
- Diversey Corp. v. Chem-Source Corp.New Mexico Court of Appeals · 1998
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3Cited by1 opinion
- L.D. Miller Construction, Inc. v. KirschenbaumNew Mexico Court of Appeals · 2016