United States Tenth Circuit

Summary judgment for defendants on a claim that a county tax assessor violated the Equal Protection Clause by changing the tax classification on portions of a hunting resort owned by plaintiff, Indian nation, is affirmed where plaintiff failed to meet its burden to show that the reassessment did not demonstrate the minimal competence necessary to avoid being "irrational and wholly arbitrary."

Appellate Information

• Decided 03/02/2006
• Published 03/02/2006

Judges

• McCONNELL, Circuit Judge., Before EBEL, HENRY, and McCONNELL, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Daniel I.S.J. Rey-Bear (Jenny J. Dumas, Nordhaus, Haltom, Taylor, Taradash & Bladh, LLP, Albuquerque, NM, with him on the briefs), Nordhaus, Haltom, Taylor, Taradash & Bladh, LLP, Albuquerque, NM, for Plaintiff-Appellant.


• For Appellees:
  
• Harriet J. Hickman (R. Galen Reimer, Gallagher, Casados & Mann, P.C., Albuquerque, NM, with her on the briefs), Gallagher, Casados & Mann, P.C., Albuquerque, NM, for Defendants-Appellees.