New Mexico Court of Appeals May 21, 1985, No. 8070 (Phelps Dodge Corp. v. Revenue Division of Department of Taxation)

ÓPINION

DONNELLY, Chief Judge.

The Revenue Division of the Taxation and Revenue Department (Tax Collector) appeals from a partial summary judgment entered by the district court directing Tax Collector to refund compensating taxes previously paid by Phelps Dodge (Taxpayer) incident to its mining operations in New Mexico.