AI Generated Opinion Summaries

This summary was computer-generated without any editorial revision. It is not official, has not been checked for accuracy, and is NOT citable.

Facts

• Taxpayers, as trustees for properties in Albuquerque, New Mexico, received their 2007 property tax bills, which indicated that the first installment of their annual tax payment was due on November 10, 2007, and would become delinquent on December 10, 2007. After making the installment payments, Taxpayers filed complaints for property tax refunds in February 2008, arguing that the statutory time limit for filing their complaints did not begin until the delinquency date (para 2-3).

Procedural History

• District Court of Bernalillo County, William F. Lang, District Judge: Denied Defendant’s motions to dismiss, concluding the tax refund complaints may be filed within sixty days of the delinquency date. Stipulated judgments were entered, allowing Assessor to appeal the determination that each complaint was timely filed (para 4).

Parties' Submissions

• Taxpayers: Argued that the statutory time limit for filing a property tax refund complaint begins to run on the delinquency date, not the due date, based on common understanding among taxpayers and tax authorities. They also contended that starting the time limit on the due date would create an unreasonably short timeframe for filing a complaint, violating due process (para 3-4).
• Assessor: Asserted that the complaints were untimely, arguing that the statutory time limit begins on the due date, not the delinquency date (para 4).

Legal Issues

• 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 tax payment due date or the delinquency date (para 1).
• Whether starting the time limit on the due date creates an unreasonably short timeframe for filing a complaint, thus violating due process (para 14).

Disposition

• The Court of Appeals of New Mexico reversed the district court's orders, holding that the statutory time limit for filing a property tax refund complaint begins to run on the due date, not the delinquency date. Consequently, Taxpayers’ complaints were deemed untimely (para 18).

Reasons

• Per Michael E. Vigil, J. (James J. Wechsler, J., and Michael D. Bustamante, J., concurring): The court concluded that the statutory time limit begins on the due date based on the clear and unambiguous language of Section 7-38-40. The court rejected Taxpayers' arguments that the common understanding of the term "due" should dictate when the time limit begins, emphasizing the distinction between "due" and "delinquent" dates as defined by the legislature. The court also found that the sixty-day period for filing a complaint does not violate due process, considering taxpayers have advance notice of property valuations and ample time to file a complaint or pursue alternate remedies (paras 5-17).