CORDOVA v. STATE, TAXATION AND REVENUE

No. 23,625.

104 P.3d 1104 (2004)

136 N.M. 713

2005-NMCA-009

Vivian CORDOVA, Plaintiff-Appellant, v. STATE of New Mexico, TAXATION AND REVENUE, PROPERTY TAX DIVISION, Bernalillo County Treasurer's Office, W & P Real Estate, Inc., Defendants-Appellees.

Court of Appeals of New Mexico.

December 1, 2004.


Attorney(s) appearing for the Case

Reggie C. Chavez, Belen, NM, Rudy A. Ortiz, Rudy A. Ortiz & Associates, P.C., Albuquerque, NM, for Appellant.

Patricia A. Madrid, Attorney General, Bridget Jacober, Special Assistant Attorney General, NM Taxation & Revenue Department, Santa Fe, NM, for Appellee Property Tax Division.

Tito D. Chavez, Bernalillo County Legal Department, M. David Chacon, II, Assistant Bernalillo County Attorney, Albuquerque, NM, for Appellee Bernalillo County Treasurer's Office.

Floyd D. Wilson, McCary, Wilson & Pryor, Albuquerque, NM, for Appellee W & P Real Estate, Inc.


OPINION

ALARID, Judge.

{1} This is an appeal from the district court's dismissal with prejudice of a complaint to set aside a tax deed. We find no error and affirm the orders granting summary judgments to Defendants.

BACKGROUND

{2} Plaintiff-Appellant, Vivian Cordova (Cordova), and his wife Diana, purchased as joint tenants five acres of land located just west of the intersection of Central Avenue and 98th Street in Albuquerque, New Mexico...

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