COLFAX COUNTY v. ANGEL FIRE CORP.

No. 12502.

848 P.2d 532 (1993)

115 N.M.App. 146

COLFAX COUNTY, A New Mexico County, Selma Gutierrez, Colfax County Treasurer, Mary Ann Hunter, E.K. Sunny Bernard, and Joe Gallegos, Board of County Commissioners, Colfax County, New Mexico, Plaintiffs-Appellants, v. ANGEL FIRE CORPORATION, Sangre De Cristo Limited Partnership I, Sangre De Cristo Limited Partnership II, Sangre De Cristo Limited Partnership III, Sangre De Cristo Limited Partnership IV, Gary D. Plante, Ronald L. Evans, Moreno Valley, Inc., Angel Fire Ski Corporation, Starfire Resorts, Inc., Agency Del Sol, Inc., Portfolio Services, Inc., Two Moreno Valley Inc., and Guaranty Federal Savings Bank, Greycas, Inc., State of New Mexico Taxation and Revenue Department, Greyhound Real Estate Finance Company, Banquest First National Bank, Investors Mortgage Corporation, Resolution Trust Corporation, and First Federal Savings and Loan Association (to the extent said association exists), Defendants-Appellees.

Court of Appeals of New Mexico.

February 9, 1993.


Attorney(s) appearing for the Case

Harold Breen, Colfax County Atty., Taos, for plaintiffs-appellants.

Elvin Kanter, Kanter & Everage, P.A., Jacqueline De Oliveira Bregman, Albuquerque, for defendants-appellees Paragraph One.

Bernard Kolbor, Charlotte H. Hetherington, Simons, Cuddy & Friedman, Santa Fe, for defendants-appellees Greyhound Real Estate Finance Co. and Greycas, Inc.

William J. Arland, Butt, Thornton & Baehr, P.C., Albuquerque, for defendant-appellee Resolution Trust Corp.

Daniel A. Bryant, Parsons & Bryant, P.A., Otero County Attys., Ruidoso, Kent Cooper, Luna County Atty., Deming, Warren Frost, Curry County Atty., Clovis, Val Ann Van Buren, Asst. Dist. Atty., County of Roosevelt, Portales, David Pederson, McKinley County Atty., Gallup, Mark I. Bannister, Dist. Attorney's Office, County of Quay, Tucumcari, Bill Baggett, San Juan County Atty., Aztec, Terry Brennan, Santa Fe County Atty., Santa Fe, amicus curiae, Counties of Otero, Curry, Luna, McKinley, Quay, Roosevelt, San Juan, and Santa Fe.

Gerald B. Richardson, Sp. Asst. Atty. Gen., Taxation and Revenue Dept., Santa Fe, amicus curiae New Mexico Taxation and Revenue Dept.


OPINION

ALARID, Judge.

Colfax County, the Colfax County Treasurer, and members of the Colfax County Commission (hereinafter "Appellants") seek reversal of the district court's ruling granting summary judgment and dismissing their complaint for the collection of delinquent property taxes. Two issues are raised on appeal: (1) whether the county treasurer has the authority to file suit to enforce the personal obligation of owners of real property for the collection...

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