Harding Cnty. Bd. of Comm'rs v. N.M. Tax'n & Revenue Dep't (Published Opinion)
Annotate this CaseThe Harding County, New Mexico Board of County Commissioners, the Mosquero Municipal Schools Board of Education, and the Roy Municipal Schools Board of Education (collectively, Petitioners) petitioned for a writ of mandamus to compel the New Mexico Taxation and Revenue Department and the department’s Secretary Stephanie Schardin Clarke (collectively, the Department) to establish values for two high-voltage transmission lines in Harding County and report those values to the Harding County Assessor (Assessor) so that property taxes could be assessed on the lines. A district court issued the writ, and a dispute arose over whether the Department complied as ordered. Petitioners moved for an order to show cause, and requested fees associated with petitioning for the writ. After full briefing and a hearing, the district court held the Department in contempt for failing to comply with the district court’s order and awarded Petitioners their costs and fees related to the order to show cause. The Department appealed and sought review of the Peremptory Writ, the contempt holding, and the award of costs and fees. The Court of Appeals declined to review the merits of the Peremptory Writ, concluding that the Department failed to timely appeal that final order. However, the Court of Appeals reviewed the “issues relating to the Contempt Order and the Order for Fees and Costs” and affirmed the district court. The Department petitioned the New Mexico Supreme Court for certiorari review pursuant to Rule 12-502 NMRA. The Court granted certiorari, and finding no reversible error, affirmed the Court of Appeals.
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