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WELLS FARGO BANK, N.A. v. CITY OF GALLUP

No. 29,198.

265 P.3d 1279 (2011)

2011-NMCA-106

WELLS FARGO BANK, N.A. as Indenture Trustee; Delaware Trust Company, N.A., as Owner Trustee of the ACLC Business Loan Receivable Trust 1998-2, acting through Amresco Commercial Finance, LLC, as Servicing Agent; and ACFI 1998-2, LLC, an Idaho limited liability company, Plaintiffs-Appellants, v. CITY OF GALLUP, Defendant-Appellee, and Hans J. Pircher, Individually; Grand Gal, Inc.; and Taxation and Revenue Department of the State of New MEXICO, Defendants.

Court of Appeals of New Mexico.

September 8, 2011.

Attorney(s) appearing for the Case

Holland & Hart, LLP, Mark F. Sheridan , Jacqueline E. Davis , Santa Fe, NM, for Appellants.

Jane B. Yohalem , Santa Fe, NM, R. David Pederson , Gallup, NM, for Appellee.

OPINION

OPINION VIGIL, Judge.

{1} District courts have discretion under Rule 1-060(B) NMRA to grant relief from final judgments. In this foreclosure action, the district court exercised this discretion to address an issue of first impression: whether a lodger's tax lien under Section 3-38-18.1 of the Lodgers' Tax Act, NMSA 1978, §§ 3-38-13 to -24 (1969, as amended through 2000), has statutory priority over a previously filed deed of...

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