GORDON v. SANDOVAL COUNTY ASSESSOR

No. 21,400.

28 P.3d 1114 (2001)

130 N.M. 573

2001-NMCA-044

Robert GORDON, Plaintiff-Appellee, v. SANDOVAL COUNTY ASSESSOR, Defendant-Appellant.

Court of Appeals of New Mexico.

May 25, 2001.


Attorney(s) appearing for the Case

Hessel E. Yntema, III, Oman Yntema & Lucero P.A., Albuquerque, NM, for Appellee.

Walter M. Hart, III, Sandoval County Attorney, Bernalillo, NM, for Appellant.


OPINION

PICKARD, Judge.

{1} This case lies at the intersection of the general rule of confidentiality contained in the tax administration acts and the general policy favoring openness of government and disclosure of public records. The statute specifically at issue is NMSA 1978, § 7-38-19 (1991), which provides:

D. Except as provided otherwise in Subsection E of this section, valuation records are public records. E. Valuation...

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