1 IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO CARLOS TORRES, 3 Petitioner-Appellee, v. NO. 28,973 STATE OF NEW MEXICO EX REL.

6 TAXATION AND REVENUE DEPARTMENT, MOTOR VEHICLE DIVISION, 9 Respondent-Appellant.

10 APPEAL FROM THE DISTRICT COURT OF VALENCIA COUNTY John W. Pope, District Judge Carlos Torres Belen, NM Pro Se Appellee NM Taxation & Revenue Department Julia A. Belles Santa Fe, NM for Appellant

19 MEMORANDUM OPINION CASTILLO, Judge.

21 Summary reversal was proposed for the reasons stated in the notice of proposed disposition. No memorandum opposing summary reversal has been filed, and the time for doing so has expired.

2 Reversed.

3 IT IS SO ORDERED.

4 ________________________________ 5 CELIA FOY CASTILLO, Judge WE CONCUR:

7 ________________________________ JAMES J. WECHSLER, Judge

9 ________________________________ RODERICK T. KENNEDY, Judge