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IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO No. A-1-CA-40254 ROSS MONTOYA, Appellant-Respondent, v. NEW MEXICO TAXATION AND REVENUE DEPARTMENT, MOTOR VEHICLE DIVISION, Appellee-Petitioner.

APPEAL FROM THE DISTRICT COURT OF SANDOVAL COUNTY George P. Eichwald, District Judge Patrick J. Martinez Albuquerque, NM for Respondent Hector H. Balderas, Attorney General Richard Pener, Special Assistant Attorney General Santa Fe, NM for Petitioner MEMORANDUM OPINION MEDINA, Judge. {1} Summary reversal was proposed for the reasons stated in the notice of proposed summary disposition. No memorandum opposing summary reversal has been filed and the time for doing so has expired. REVERSED. {2} IT IS SO ORDERED.

JACQUELINE R. MEDINA, Judge WE CONCUR: JENNIFER L. ATTREP, Judge JANE B. YOHALEM, Judge