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QUINTANA v. BACA

No. 18886.

974 P.2d 173 (1998)

126 N.M. 679

1999-NMCA-17

Adelmo QUINTANA and Clovis Quintana, Plaintiffs-Appellants, v. Jose L. BACA, et al., Defendants, and Celsa Quintana Lara, Defendant-Appellee.

Court of Appeals of New Mexico.

November 23, 1998.

Attorney(s) appearing for the Case

Eliu E. Romero, Taos, for Appellants.

Jane Bloom Yohalem, Santa Fe, for Appellee.

OPINION

BOSSON, J.

{1} In this appeal we interpret laws passed by our state Legislature during the Great Depression over a half century ago to help impoverished land owners reclaim land lost to the state because of nonpayment of taxes. As we shall see, these taxpayer-relief laws were not promulgated in one stroke; they evolved over a period of years, as the Legislature experimented with different ways of affording relief to taxpayers...

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