Legal Opinion

Neff v. State ex rel. Taxation & Revenue Department

New Mexico Court of Appeals

Decided September 8, 1993No. 13531PublishedCited by 9 opinions

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

  1. Will v. Michigan Department of State PoliceSupreme Court of the United States · 1989
  2. Felder v. CaseySupreme Court of the United States · 1988
  3. Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
  4. State Ex Rel. Norvell v. Credit Bureau of Albuquerque, Inc.New Mexico Supreme Court · 1973
  5. State v. TurnerNew Mexico Court of Appeals · 1970

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3Cited by9 opinions

  1. Chavez v. City of AlbuquerqueNew Mexico Court of Appeals · 1997
  2. Tapia v. City of AlbuquerqueDistrict Court, D. New Mexico · 2014
  3. US Xpress v. Taxation and Revenue Dept.New Mexico Supreme Court · 2006
  4. U.S. Xpress, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2005
  5. Weatherford Artificial Lift Systems v. ClarkeNew Mexico Court of Appeals · 2021

4 more not listed; retrieve them via the Exa API.

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