This summary was computer-generated without any editorial revision. It is not official, has not been checked for accuracy, and is NOT citable.
Facts
A taxpayer requested access to property record cards for nine properties from the Sandoval County Assessor. The Assessor denied the request, citing confidentiality under NMSA 1978, § 7-38-4, which protects certain taxpayer information. The taxpayer sought disclosure under the Inspection of Public Records Act (IPRA), arguing that the cards were public records with redaction of confidential information as necessary (paras 2-3).
Procedural History
- District Court, Sandoval County: The court granted summary judgment in favor of the taxpayer, ordering the Assessor to provide the requested property record cards with confidential information redacted (paras 5, 9).
Parties' Submissions
- Plaintiff (Taxpayer): Argued that the property record cards are public records under NMSA 1978, § 7-38-19(D), and that redaction of confidential information under § 7-38-19(E) would balance confidentiality and transparency. Emphasized New Mexico’s public policy favoring openness in government (paras 6-7).
- Defendant (Sandoval County Assessor): Contended that the cards are entirely confidential if they contain any information listed in § 7-38-19(E). Argued that confidentiality encourages taxpayers to provide full disclosure to tax authorities and that redaction would impose an undue administrative burden (paras 6-7).
Legal Issues
- Whether property record cards are public records under NMSA 1978, § 7-38-19(D), subject to redaction of confidential information under § 7-38-19(E).
- Whether the presence of confidential information on property record cards renders the entire card exempt from disclosure.
- Whether the Assessor’s administrative burden justifies withholding the records.
Disposition
- The Court of Appeals affirmed the District Court’s decision, holding that property record cards are public records subject to redaction of confidential information under § 7-38-19(E) (para 22).
Reasons
Per Pickard J. (Wechsler and Sutin JJ. concurring):
- Statutory Interpretation: The Court rejected the Assessor’s literal reading of § 7-38-19(E), which would render entire property record cards confidential if they contained any protected information. Such an interpretation would nullify § 7-38-19(D), which explicitly states that valuation records are public records (paras 16-18).
- Balancing Openness and Confidentiality: The Court emphasized the legislative intent behind the IPRA to ensure transparency in government operations. It found that redacting confidential information under § 7-38-19(E) appropriately balances the public’s right to access records with the need to protect sensitive taxpayer information (paras 14-19).
- Administrative Burden: The Court dismissed the Assessor’s argument that redaction imposes an undue administrative burden, noting that administrative inconvenience does not override statutory obligations. It suggested that the Assessor could maintain confidential information separately to simplify compliance (paras 21-22).
- Public Policy: The Court highlighted the importance of public access to valuation records in ensuring accountability and uniformity in property tax assessments, particularly given the constitutional duty of assessors to ensure equality in taxation (paras 20-21).
The Court also addressed procedural issues, declining to consider arguments raised for the first time in the Assessor’s reply brief, including the claim that property owners were indispensable parties (paras 10-11).