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PHELPS DODGE v. REVENUE DIV. OF DEPT. OF TAX.

No. 8070.

702 P.2d 10 (1985)

103 N.M. 20

PHELPS DODGE CORPORATION, Petitioner-Appellee, v. The REVENUE DIVISION OF the DEPARTMENT OF TAXATION AND REVENUE OF the STATE OF NEW MEXICO, Defendant-Appellant.

Court of Appeals of New Mexico.

Certiorari Denied June 25, 1985.

Attorney(s) appearing for the Case

Paul G. Bardacke, Atty. Gen., Paula Forney-Thompson, Sp. Ass't. Atty. Gen., Taxation and Revenue Dept., Santa Fe, for defendant-appellant.

Charles L. Saunders, Jr., James O. Browning, Rodey, Dickason, Sloan, Akin & Robb, P.A., Albuquerque, for petitioner-appellee.

OPINION

DONNELLY, Chief Judge.

The Revenue Division of the Taxation and Revenue Department (Tax Collector) appeals from a partial summary judgment entered by the district court directing Tax Collector to refund compensating taxes previously paid by Phelps Dodge (Taxpayer) incident to its mining operations in New Mexico. Two issues are raised on appeal: (1) whether a 1984 legislative amendment to the Tax Code is valid curative legislation and a proper exercise...

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