1. Home
  2. Browse Decisions
  3. P.3d
  4. 256 P.3d
  5. 256 P.3d 987 (2011)
 

CHAN v. MONTOYA

Nos. 29,142, 29,760.

256 P.3d 987 (2011)

2011-NMCA-072

Tony Q. CHAN and Carolyn Hong, Trustees, Plaintiffs-Appellees, v. Karen L. MONTOYA, Bernalillo County Assessor, Defendant-Appellant, First Baptist Church of New Mexico, a New Mexico non-profit corporation, Plaintiff-Appellee, v. Karen L. Montoya, Bernalillo County Assessor, Defendant-Appellant.

Court of Appeals of New Mexico.

Certiorari Denied, May 25, 2011, No. 32,990.

Attorney(s) appearing for the Case

Keleher & McLeod, P.A., Jeffrey A. Dahl , Javier F. Junco , Albuquerque, NM, for Appellees Tony Q. Chan and Carolyn Hong.

James T. Roach , Albuquerque, NM, for Appellee First Baptist Church of New Mexico.

Jeffrey S. Landers , Bernalillo County Attorney, M. David Chacon, II , Assistant Bernalillo County Attorney, Albuquerque, NM, for Appellant.

OPINION

VIGIL, Judge.

{1} The question presented in these cases is whether the statutory time limit for filing a property tax refund complaint, under NMSA 1978, Section 7-38-40 (2003) of the Property Tax Code, begins to run on the date the tax payment is due, or on the date the payment becomes delinquent. We conclude that the time begins on the due date. We therefore hold that the district court erred in denying Defendant's motions to dismiss...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases