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NEFF v. STATE, THROUGH TAX & REV. DEPT.

No. 13531.

861 P.2d 281 (1993)

116 N.M. 240

George H. NEFF, Phyllis D. Neff, Robert E. Hepplewhite, and Elizabeth A. Hepplewhite, On Behalf of Themselves and All Others Similarly Situated, Plaintiffs-Appellants, v. STATE of New Mexico, Through Its Agency, the TAXATION AND REVENUE DEPARTMENT, Defendant-Appellee.

Court of Appeals of New Mexico.

September 8, 1993.

Attorney(s) appearing for the Case

Joseph P. Kennedy, Albuquerque, for plaintiffs-appellants George H. Neff and Phyllis D. Neff.

William F. Riordan, Albuquerque, for plaintiffs-appellants Robert E. Hepplewhite and Elizabeth A. Hepplewhite.

Tom Udall, Atty. Gen., Frank D. Katz, Sp. Asst. Atty. Gen., Taxation and Revenue Dept., Santa Fe, for defendant-appellee.

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...

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