New Mexico Court of Appeals January 15, 2002, No. 21,991 (Lemire v. Board of Commissioners of the County of Chaves)

OPINION

SUTIN, Judge.

{1} We are met with complex gross receipts tax and revenue bond legislation merging in apparent conflict. Plaintiff Richard A. Lemire sued Defendant Board of Commissioners of the County of Chaves on behalf of himself and all other Chaves County, New Mexico, residents similarly situated1 to invalidate actions of the County in regard to the dedication of gross receipts tax