Garza v. State of New Mexico Taxation & Revenue Department

5 Citing cases

  1. State v. Lizzol

    141 N.M. 721 (N.M. Ct. App. 2006)   Cited 2 times
    Clarifying that under the 1993 version of Section 34-8A-6, appeals from the metropolitan court could only be taken from final judgments

    {8} After a short redirect examination of the officer, the State again moved to admit the BAT card, and defense counsel again objected. Following argument by counsel, the judge narrowed the issue to whether the officer was an appropriately qualified witness under Garza v. State Taxation Revenue Department, 2004-NMCA-061, ¶ 15, 135 N.M. 673, 92 P.3d 685. After considerable argument from counsel and defense counsel's further voir dire of the officer, the judge expressed his frustration with the issue raised by defense counsel and questioned whether he could certify the issue for interlocutory appeal.

  2. State v. Lizzol

    141 N.M. 705 (N.M. 2007)   Cited 19 times
    Holding that even if the judge's evidentiary ruling was “egregiously erroneous,” as long as it related to a factual finding preventing the state from proving its case, the resulting acquittal bars the state from appealing the ruling on double jeopardy grounds

    {4} Later, when the State moved for the admission of the BAT card, defense counsel again objected. The judge expressed his concern that, to lay proper foundation, Garza v. State Taxation Revenue Dep't, 2004-NMCA-061, 135 N.M. 673, 92 P.3d 685, required testimony from an officer with more knowledge about the certification process than Officer Tixier had. After much discussion between the judge and the parties, one of the prosecutors declared: "Rule one way or the other, your Honor, and we'll brief it.

  3. Citizen Action v. Sandia Corp.

    143 N.M. 620 (N.M. Ct. App. 2008)   Cited 4 times

    {17} In order for a party to sufficiently preserve an issue during an administrative hearing, the party must elicit testimony and invoke a ruling by the hearing officer. Garza v. N.M. Taxation Revenue Dep't, 2004-NMCA-061, ¶ 8, 135 N.M. 673, 92 P.3d 685; see also Rule 12-216(A). There was testimony that certain federal regulations required a particular remedy, but Citizen Action cites no testimony to the effect that NMED could not modify Sandia's existing Module IV permit or that Sandia should be required to apply for a different permit altogether.

  4. State v. Granillo-Macias

    143 N.M. 455 (N.M. Ct. App. 2008)   Cited 76 times
    Holding that an odor of alcohol emanating from the defendant, his lack of balance at the vehicle, and his failure to satisfactorily perform field sobriety tests supported an objectively reasonable belief that the defendant had been driving while intoxicated, and thus constituted probable cause to arrest

    13 NMAC (pertaining to certification of equipment operators); 7.33.2.14 NMAC (pertaining to certification of key operators); 7.33.2.7(N), (O) NMAC (relating to certified key operators and certified operators); Garza v. State Taxation Revenue Dep't, 2004-NMCA-061, ¶ 15, 135 N.M. 673, 92 P.3d 685 (stating that, in administrative breath test proceedings, to satisfy the foundational requirement of showing annual SLD certification, "the State could satisfy its threshold showing by affidavit, certification by an appropriately qualified witness, or proof of annual certification records"); cf. State v. Dedman, 2004-NMSC-037, ¶ 13, 136 N.M. 561, 102 P.3d 628 (stating that "if an accuracy-ensuring regulation is not satisfied, the result of the test in question may be deemed unreliable and excluded"); Onsurez, 2002-NMCA-082, ¶ 13, 132 N.M. 485, 51 P.3d 528 (distinguishing calibration from certification and stating that proof of calibration cannot substitute for proof of certification and that, upon proper objection, the State must show that the machine has been certified by the SLD). Defendant thus attacks admission of the breath test results on the grounds that the officer's testimony as to SLD certification was inadmissible hearsay and the State failed to establish a foundation suffi

  5. Selmeczki v. N.M. Dept. of Corr

    139 N.M. 122 (N.M. Ct. App. 2006)   Cited 33 times
    Causing an offensive touching constitutes the tort of battery

    While the formal rules of procedure need not all be followed in administrative proceedings, we do require preservation of issues raised on appeal from an administrative decision. Garza v. State Taxation Revenue Dep't, 2004-NMCA-061, ¶¶ 7, 8, 135 N.M. 673, 92 P.3d 685 (evaluating whether an issue had been preserved in an administrative hearing). Worker made no notice argument before the ALJ or in his statement of exceptions to the Personnel Board.