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MATTER OF RANCHERS-TUFCO LIMESTONE PROJECT

Nos. 7225, 7093.

674 P.2d 522 (1983)

100 N.M. 632

In the Matter of RANCHERS-TUFCO LIMESTONE PROJECT JOINT VENTURE (Severance Tax) Assessment No. 270283; Ranchers-Tufco Limestone Project Joint Venture (Compensating Tax) Assessment No. 151228; Todilto Exploration and Development Corporation (Severance Tax) Assessment No. 270284. RANCHERS-TUFCO LIMESTONE PROJECT JOINT VENTURE, and Todilto Exploration and Development Corporation, Taxpayers-appellants, v. REVENUE DIVISION, NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Appellee. In the matter of RANCHERS HNG JOINT PROJECT, Assessment Nos. 151450, 260352 and 270293. RANCHERS HNG JOINT PROJECT, Taxpayer-Appellant, v. REVENUE DIVISION, NEW MEXICO Taxation AND REVENUE DEPARTMENT, Appellee.

Court of Appeals of New Mexico.

Certiorari Denied November 30, 1983.

Attorney(s) appearing for the Case

Robert H. Clark, Margaret E. Davidson, Keleher & McLeod, P.A., Paull Mines Poole, Tinnin & Martin, P.C. Albuquerque, for taxpayer-appellant, Ranchers-Tufco Limestone Project Joint Venture.

Rex Throckmorton, Rodey, Dickason, Sloan, Akin & Robb, P.A., Albuquerque, for taxpayer-appellant, Todilto Exploration and Development Corporation.

Paul Bardacke, Atty. Gen., Paula Forney-Thompson, Asst. Atty. Gen., Taxation and Revenue Dept. Santa Fe, for appellee.

OPINION

WOOD, Judge.

This opinion decides the issues raised in the separate appeals in Nos. 7225 and 7093.

The tax collector (Revenue Division of the Taxation and Revenue Department) denied the protests of the taxpayers to certain tax assessments. The taxpayers appeal. We group the issues into four headings: (1) delay in deciding the protests; (2) severance tax; (3) resources tax; and (4) compensating tax. The severance and resources tax assessments...

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