Robinson v. Bd. of Comm'rs of the Cty. of Eddy

Summary

The New Mexico Supreme Court affirmed the district court’s declaratory judgment that the Eddy County Board of Commissioners may approve a contract with an independent contractor to assist the County Assessor in valuing oil and gas property, holding that the statutory scheme does not prohibit such contracts. The Court rejected the County Commission’s reliance on the century‑old Fancher decision and interpreted the modern property‑valuation statutes in light of legislative intent.