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

• The County Assessor for Eddy County sought to use funds from the county property valuation fund to contract with a private company for technical assistance in locating and valuing oil and gas property. The County Commission refused to approve the plan, believing that contracting with private, independent contractors for the Assessor’s statutory duties exceeded their lawful authority (paras 1-3, 5).

Procedural History

• District Court: Issued a declaratory judgment affirming that the Eddy County Board of Commissioners has the legal authority to contract for technical assistance for the Assessor in performing her duties (para 6).
• Court of Appeals: Heard oral argument and then certified the case to the Supreme Court of the State of New Mexico due to significant questions of law and issues of substantial public interest of potential state-wide impact (para 7).

Parties' Submissions

• County Assessor: Argued for the authority to use funds from the county property valuation fund to contract with a private company for technical assistance in valuing oil and gas property, asserting that such contracts are within the legal powers of the County Commission and necessary for fulfilling statutory obligations (paras 1-3, 5).
• County Commission: Contended that contracting with private, independent contractors for the Assessor’s statutory duties exceeded their lawful authority and was ultra vires, relying on a 1921 opinion from the Supreme Court in Fancher and arguing that the legislature’s assignment of “sole responsibility” prohibits the Assessor from contracting for appraisal assistance (paras 1-2, 13-14, 17).

Legal Issues

• Whether the County Commission has the authority under law to approve a contract with an independent contractor to assist the County Assessor in valuing property (para 2).
• Whether the contract under consideration would exceed that authority or be otherwise ultra vires (para 2).

Disposition

• The Supreme Court of the State of New Mexico affirmed the declaratory judgment previously entered by the district court, holding that state law does not prohibit the Eddy County Commission from approving a contract with an independent contractor to assist the County Assessor, at her request, in valuing property (para 33).

Reasons

• Per Bosson, J. (Vigil, C.J., Maes, Chávez, and Daniels, JJ., concurring):
  The Court determined that the County Commission does have the authority under law to approve the contract for technical assistance in valuing oil and gas property, finding no statutory restrictions preventing the County Assessor from utilizing the county property valuation fund for contracting with private companies for technical assistance (paras 8-10, 16-17).
  The Court analyzed the legislative intent behind the creation of the county property valuation fund and concluded that the Legislature intended to provide county assessors with essential resources necessary to meet their statutory obligations, without imposing restrictions on how those resources should be spent (paras 12-15, 18).
  The Court distinguished the present case from the 1921 Fancher decision, noting that the modern Property Tax Code provides general grants of authority and responsibility to county assessors, allowing them discretion in how to achieve statutory goals, including contracting with private companies for specialized expertise (paras 19-28).
  The Court found that the County Assessor’s request to contract for technical assistance was in line with legislative intent to ensure current and correct valuation of property within the county and did not displace the Assessor’s central role in the valuation process (paras 29-32).