GATES v. N.M. TAXATION & REVENUE DEPT.

No. 26,726.

176 P.3d 1178 (2007)

2008-NMCA-023

Ollie W. GATES, Plaintiff-Appellee, v. State of NEW MEXICO, TAXATION AND REVENUE DEPARTMENT, Property Tax Division, Torrance County, a New Mexico County, Robert Rubin, Freddie Chavez, and Ray and Joyce Halderman, Defendants-Appellants, and Ray and Joyce Halderman, Counterclaimants-Appellants.

Court of Appeals of New Mexico.

December 17, 2007.


Attorney(s) appearing for the Case

Miller Stratvert P.A., Deron B. Knoner, Albuquerque, NM for Appellee.

Gary K. King, Attorney General, David A. Stevens, Special Assistant Attorney General, Santa Fe, NM, for Appellant NM Taxation and Revenue Department.

Modrall, Sperling, Roehl, Harris & Sisk, P.A., Timothy R. Van Valen, Alex C. Walker, Albuquerque, NM, for Appellants Ray and Joyce Halderman.


OPINION

WECHSLER, Judge.

{1} In this case, involving the New Mexico Taxation and Revenue Department's (TRD) tax sale of a private landowner's real property in response to his failure to pay property taxes for several years, two distinct issues have arisen. First, we must decide whether Rule 1-041(A)(1)(b) NMRA permits litigants to stipulate to dismiss undecided claims remaining after a partial summary judgment in order to have a final order for appeal. Second...

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