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STATE EX REL. DEARBORN v. CLARKE

No. A-1-CA-39582.

539 P.3d 1244 (2023)

2024-NMCA-002

STATE of New Mexico EX REL. Duane DEARBORN, Relator-Appellee, v. Stephanie Schardin CLARKE, Cabinet Secretary of Taxation & Revenue; and Santiago Chavez, Director of Property Tax Division, Respondents-Appellants.

Court of Appeals of New Mexico.

Filing Date: October 5, 2023.

Attorney(s) appearing for the Case

Peter B. Shoenfeld, P.A., Peter B. Shoenfeld , Santa Fe, NM, for Appellee.

New Mexico Taxation & Revenue Department, Raúl Torrez , Attorney General, David Mittle , Special Assistant Attorney General, Santa Fe, NM, for Appellants.

OPINION

{1} This is an appeal from a writ of mandamus directing the Department of Taxation and Revenue (the Department1) to issue and deliver a tax deed to Petitioner Duane Dearborn (Purchaser) for a property located in Santa Fe County (Parcel 114). The Department contends that...

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