Neff v. State ex rel. Taxation & Revenue Department
New Mexico Court of Appeals
1Opinion of the Court
OPINION
BIVINS, Judge.
From an order dismissing their complaint as not timely filed under NMSA 1978, Section 7-1-26 (Repl.Pamp.1990), Plaintiffs appeal, raising three issues: (1) denial of due process in failing to give the Hepplewhites notice of hearing and an opportunity to be heard (applicable only to the Hepplewhites); (2) error in dismissing Plaintiffs’ action under Section 7-1-26; and (3) error in dismissing Plaintiffs’ action because Plaintiffs stated a claim for relief under the New Mexico and Federal Constitutions. We hold that the district court erred in proceeding with a motions…
2Cases cited19 opinions
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- State v. TurnerNew Mexico Court of Appeals · 1970
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