Hammack v. N.M. Taxation & Revenue Dep't

1 IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO 2 Opinion Number: 3 Filing Date: MAY 1, 2017 4 NO. 34,432 5 THOMAS and LESLIE HAMMACK, 6 Protestants-Appellants, 7 v. 8 NEW MEXICO TAXATION AND 9 REVENUE DEPARTMENT, 10 Respondent-Appellee. 11 APPEAL FROM TAXATION AND REVENUE DEPARTMENT 12 Monica Ontiveros, Hearing Officer 13 Betzer, Roybal & Eisenberg, P.C. 14 Gary D. Eisenberg 15 Albuquerque, NM 16 for Appellants 17 Hector H. Balderas, Attorney General 18 Elena Romero Morgan, Special Assistant Attorney General 19 Santa Fe, NM 20 for Appellee 1 OPINION 2 ZAMORA, Judge. 3 {1} Thomas and…