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UTE MOUNTAIN UTE TRIBE v. HOMANS

No. CIV 07-772 JP/WDS.

775 F.Supp.2d 1259 (2009)

UTE MOUNTAIN UTE TRIBE, Plaintiff, v. Rick HOMANS, Secretary of Taxation and Revenue Department for the State of New Mexico, Defendant.

United States District Court, D. New Mexico.

October 2, 2009.

Attorney(s) appearing for the Case

Daniel H. Israel, Boulder, CO, Peter Ortego, Towaoc, CO, Timothy A. Vollmann, Albuquerque, NM, for Plaintiff.

FINDINGS OF FACT, CONCLUSIONS OF LAW, AND MEMORANDUM OPINION

JAMES A. PARKER, Senior District Judge.

Background

The State of New Mexico levies five taxes on oil and gas operations throughout New Mexico, including operations on the Ute Mountain Ute Reservation, that lies partly within the State of New Mexico along New Mexico's border with Colorado. On August 10, 2007, the Ute Mountain...

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