Legal Opinion
Colfax County v. Angel Fire Corp.
New Mexico Court of Appeals
Decided February 9, 1993No. 12502PublishedCited by 4 opinions
1Opinion of the Court
OPINION
ALARID, Judge.
Colfax County, the Colfax County Treasurer, and members of the Colfax County Commission (hereinafter “Appellants”) seek reversal of the district court’s ruling granting summary judgment and dismissing their complaint for the collection of delinquent property taxes. Two issues are raised on appeal: (1) whether the county treasurer has the authority to file suit to enforce the personal obligation of owners of real property for the collection of delinquent property taxes; and (2) whether the county treasurer can proceed against property subject to a statutorily created tax…
2Cases cited14 opinions
- State Ex Rel. Klineline v. BlackhurstNew Mexico Supreme Court · 1988
- Miller v. New Mexico Department of TransportationNew Mexico Supreme Court · 1987
- El Dorado at Santa Fe, Inc. v. Board of County CommissionersNew Mexico Supreme Court · 1976
- City of Las Cruces v. GarciaNew Mexico Supreme Court · 1984
- Cano v. LovatoNew Mexico Court of Appeals · 1986
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3Cited by4 opinions
- BOARD OF COUNTY COM'RS OF GRANT COUNTY v. Qwest CorporationDistrict Court, D. New Mexico · 2001
- GEA Integrated Cooling Technology v. State Taxation & Revenue Dep'tNew Mexico Court of Appeals · 2011
- Bolton v. Board of County CommissionersNew Mexico Court of Appeals · 1994
- Bolton v. BD. OF CO. COM'RS, VALENCIA CO.New Mexico Court of Appeals · 1994