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1 IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO
2 SANTA FE TOW AND
3 EMERGENCY LOCK &
4 KEY,
5 Protestants-Appellants,
6 v. NO. 34,881
7 NEW MEXICO TAXATION AND
8 REVENUE DEPARTMENT,
9 Respondent-Appellee,
10 and
11 IN THE MATTER OF THE PROTEST OF
12 SANTA FE TOW TO ASSESSMENT ISSUED
13 UNDER ID# L1332888896 AND EMERGENCY
14 LOCK & KEY TO ASSESSMENT ISSUED UNDER
15 ID# L0837170496
16 APPEAL FROM THE TAXATION & REVENUE DEPARTMENT
17 Monica Ontiveros, Hearing Officer
18 Marrs Griebel Law, Ltd.
19 Clinton W. Marrs
20 Patrick Griebel
21 Albuquerque, NM
22 for Appellants
1 Taxation & Revenue Department
2 Peter Breen
3 Santa Fe, NM
4 for Appellee
5 MEMORANDUM OPINION
6 KENNEDY, Judge.
7 {1} Summary affirmance was proposed for the reasons stated in the notice of
8 proposed summary disposition. No memorandum opposing summary affirmance has
9 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 ___________________________________
16 MICHAEL E. VIGIL, Chief Judge
17 _________________________________
2
1 JONATHAN B. SUTIN, Judge
3