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JICARILLA APACHE NATION v. RODARTE

No. 28,128.

103 P.3d 554 (2004)

136 N.M. 630

2004-NMSC-035

JICARILLA APACHE NATION, Plaintiff-Respondent, v. Arthur RODARTE, in his official capacity only, Rio Arriba County Assessor, Defendant-Petitioner.

Supreme Court of New Mexico.

September 3, 2004.

Attorney(s) appearing for the Case

Ted J. Trujillo, Espanola, NM, for Petitioner.

Nordhaus, Haltom, Taylor, Taradash & Bladh, L.L.P., Daniel I.S.J. Rey-Bear, Stephen H. Greetham, Albuquerque, NM, for Respondent.

Javier R. Lopez, Santa Fe, NM, for Amicus Curiae New Mexico Taxation & Revenue Department.

Canepa & Vidal, P.A., Rae Ann Shanley, Timothy J. Vidal, Santa Fe, NM, for Amicus Curiae Rancho Del Oso Pardo, Inc.

OPINION

CHAVEZ, Justice.

{1} Petitioner Arthur Rodarte, the Rio Arriba County Assessor acting in his official capacity only, appeals from a decision of the Court of Appeals which reversed the decision of the Rio Arriba County Valuation Protests Board (the Board). The Board had upheld Petitioner's property tax assessment which changed the classification of the bulk of the 32,075.80-acre property at the Lodge at Chama (the Lodge) from agricultural to "miscellaneous...

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