{3} The Public School Finance Act, NMSA 1978, §§ 22–8–1 to –48 (1967, as amended through 2011), “governs the operational funding of New Mexico's public schools.” Taos Mun. Schs. Charter Sch. v. Davis, 2004–NMCA–129, ¶ 10, 136 N.M. 543, 102 P.3d 102,abrogated on other grounds by Smith v. City of Santa Fe, 2007–NMSC–055, 142 N.M. 786, 171 P.3d 300. An overview and history of funding for public schools is found in Lynn Carrillo Cruz, No Cake for Zuni: The Constitutionality of New Mexico's Public School Capital Finance System, 37 N.M. L.Rev. 307, 314–24 (2007).
" Id. ¶ 5 (citation omitted). To support its decision to avoid the question of jurisdiction, the Court relied on Taos Municipal Schools Charter School v. Davis, 2004-NMCA-129, 136 N.M. 543, 102 P.3d 102. However, for the reasons that follow, we do not believe Taos supports the approach taken by the Court of Appeals in this case.
{3} The Public School Finance Act, NMSA 1978, §§ 22-8-1 to -48 (1967, as amended through 2011), "governs the operational funding of New Mexico's public schools." Taos Mun. Schs. Charter Sch. v. Davis, 2004-NMCA-129, ¶ 10, 136 N.M. 543, 102 P.3d 102, abrogated on other grounds by Smith v. City of Santa Fe, 2007-NMSC-055, 142 N.M. 786, 171 P.3d 300. An overview and history of funding for public schools is found in Lynn Carrillo Cruz, No Cake for Zuni: The Constitutionality of New Mexico's Public School Capital Finance System, 37 N.M. L. Rev. 307, 314-24 (2007).
While the question of jurisdiction is debatable, a full analysis of this issue is not necessary because our disposition on the merits fully resolves the case. See Taos Mun. Sch. Charter Sch. v. Davis, 2004-NMCA-129, ¶ 6, 136 N.M. 543, 102 P.3d 102 ("Because a decision on this jurisdictional issue is not necessary in light of our ruling on the merits . . ., we will address the merits . . . and leave the complex and interesting issue of jurisdiction to another day."). Accordingly, we assume, without deciding, that the district court had jurisdiction to entertain Plaintiffs' declaratory judgment action, and we now explain our analysis of the merits of this case.