Montoya v. N.M. Tax'n and Revenue Dep't

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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