Colfax County v. Angel Fire Corp.

3 Citing cases

  1. Board of County Commissioners of Grant County v. Qwest Corp.

    169 F. Supp. 2d 1243 (D.N.M. 2001)   Cited 6 times
    Finding that county was not precluded by state law from imposing a User Fee for managing the rights-of-way, where the amount of fee was directly related to the county's expenses incurred in managing the actual physical use of the public right-of-way

    A county, being a political subdivision of the state, possesses only such powers as are expressly granted to it by the legislature, together with those necessarily implied to implement its express powers. See El Dorado at Santa Fe, Inc. v. Board of County Comm'rs, 89 N.M. 313, 317(1976); Colfax County v. Angel Fire Corp., 115 N.M. 146, 149 (Ct.App. 1993). In New Mexico, all counties are expressly granted the same powers that are granted municipalities, excepting those that are inconsistent with statutory or constitutional limitations placed on the counties.

  2. GEA Integrated Cooling Tech. v. State Taxation & Revenue Dep't

    2012 NMCA 10 (N.M. Ct. App. 2011)   Cited 8 times
    Recognizing "that the law in place at the time of assessment would govern the penalty to be imposed"

    {7} We follow the plain language rule closely here, particularly in light of the fact that “[s]tatutes imposing taxes and providing means for the collection of the same should be construed strictly in so far as they may operate ... to impose penalties ... upon [the taxpayer.]” NBS Corp. v. Valdez, 75 N.M. 379, 383, 405 P.2d 224, 226–27 (1965) (internal quotation marks and citation omitted); Colfax Cnty. v. Angel Fire Corp., 115 N.M. 146, 148, 848 P.2d 532, 534 (Ct.App.1993) (internal quotation marks and citation omitted). Consequently, because Section 7–1–69 imposes a penalty on the taxpayer, we strictly construe the statute.

  3. Bolton v. Bd. of Co. Com'rs, Valencia Co.

    119 N.M. 355 (N.M. Ct. App. 1994)   Cited 6 times
    Addressing terms of trust indenture

    A county, being a political subdivision of the state, possesses such powers as are expressly granted to it by the legislature, together with those necessarily implied to implement its express powers. El Dorado at Santa Fe, Inc. v. Board of County Comm'rs, 89 N.M. 313, 317, 551 P.2d 1360, 1364 (1976); Colfax County v. Angel Fire Corp., 115 N.M. 146, 149, 848 P.2d 532, 535 (Ct.App. 1993). Indisputably, the County possesses the authority to construct or repair county roads within its boundaries.