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1 IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO

2 SANTA FE TOW AND EMERGENCY LOCK & KEY, 5 Protestants-Appellants, v. NO. 34,881 NEW MEXICO TAXATION AND REVENUE DEPARTMENT, 9 Respondent-Appellee, and IN THE MATTER OF THE PROTEST OF SANTA FE TOW TO ASSESSMENT ISSUED UNDER ID# L1332888896 AND EMERGENCY LOCK & KEY TO ASSESSMENT ISSUED UNDER ID# L0837170496 APPEAL FROM THE TAXATION & REVENUE DEPARTMENT Monica Ontiveros, Hearing Officer Marrs Griebel Law, Ltd. Clinton W. Marrs Patrick Griebel Albuquerque, NM for Appellants Taxation & Revenue Department Peter Breen Santa Fe, NM for Appellee

5 MEMORANDUM OPINION KENNEDY, Judge.

7 {1} Summary affirmance was proposed for the reasons stated in the notice of proposed summary disposition. No memorandum opposing summary affirmance has been filed and the time for doing so has expired.

10 {2} AFFIRMED.

11 {3} IT IS SO ORDERED.

12 _______________________________ 13 RODERICK T. KENNEDY, Judge

14 WE CONCUR:

15 ___________________________________ MICHAEL E. VIGIL, Chief Judge

17 _________________________________

1 JONATHAN B. SUTIN, Judge