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FEDERAL EXPRESS CORP. v. ABEYTA

No. 23,519.

84 P.3d 85 (2004)

135 N.M. 37

2004-NMCA-011

FEDERAL EXPRESS CORPORATION a Delaware Corporation, Plaintiff-Appellee, v. Alex A. ABEYTA, Jr., as Bernalillo County Treasurer, New Mexico Taxation & Revenue Department, and John Chavez, as Secretary of the New Mexico Taxation & Revenue Department, Defendants-Appellants.

Court of Appeals of New Mexico.

Certiorari Granted January 13, 2004.

Attorney(s) appearing for the Case

Gary D. Eisenberg, Betzer, Roybal & Eisenberg P.C., Albuquerque, NM, Andrew G. Schultz, Rodey, Dickason, Sloan, Akin & Robb, P.A. Albuquerque, NM, for Appellee.

Tito D. Chavez, Bernalillo County Attorney, M. David Chacon, II, Assistant Bernalillo County Attorney, Albuquerque, NM, for Appellant Bernalillo County Treasurer.

Patricia A. Madrid, Attorney General, Bridget Jacober, Special Assistant Attorney General, Legal Services Bureau, New Mexico Taxation & Revenue Department, Santa Fe, NM, for Appellant New Mexico Taxation & Revenue Department.

Certiorari Granted, No. 28,408, January 13, 2004.

OPINION

WECHSLER, Chief Judge.

{1} This case involves the distinction between a taxpayer asserting error in the valuation of property and a taxpayer asserting error in the computation of taxes. In the former case, protests must be filed within sixty days, while in the latter case, there is no time limit specified and the general four-year statute of limitations applies. We hold that when a...

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