Glaser v. LeBus , 1 N.M. Ct. App. 356 ( 2011 )


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    New Mexico Compilation
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    '00'04- 15:44:18 2012.03.28
    IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO
    Opinion Number: 
    2012-NMCA-028
    Filing Date: June 16, 2011
    Docket No. 29,733
    MR. and MRS. RON GLASER,
    THERESA CULL, CHERYL HOST,
    EDMUND AUERBACH, DR. and
    MRS. DAVIS SPENCE, DONALD R. ASHER,
    HEIDI LARSEN, BRAD LEONARD, TED THRASHER,
    ANNE DANIELS, BRYAN and LISALEE GOSS,
    WILLIAM W. MERSHON, KEITH and
    DEBORAH HILLEGOND, and
    MR. and MRS. BRUCE CHARNLEY,
    Plaintiffs-Appellants,
    v.
    JAMES L. LEBUS, DANIEL E. RAKES,
    CHARLES VERRY, ALAN G. YOUNG,
    STEVEN R. OLIVER, THE NEW MEXICO
    FINANCE AUTHORITY, AUI, Inc.,
    ANGEL FIRE RESORT OPERATIONS, LLC,
    and THE VILLAGE OF ANGEL FIRE,
    Defendants-Appellees.
    APPEAL FROM THE DISTRICT COURT OF COLFAX COUNTY
    John M. Paternoster, District Judge
    Armstrong & Armstrong, P.C.
    Julia Lacy Armstrong
    Roy L. Armstrong
    Taos, NM
    for Appellants
    Stelzner, Winter, Warburton, Flores, Sanchez & Dawes, P.A.
    Nann M. Winter
    Albuquerque, NM
    1
    for Appellees LeBus, Rakes, Verry, Young, Oliver
    and Angel Fire Public Improvement District Board Members
    Sutin, Thayer & Browne, P.C.
    Mark Chaiken
    Albuquerque, NM
    for Appellee New Mexico Finance Authority
    Rodey, Dickason, Sloan, Akin & Robb, P.A.
    Alan Hall
    Albuquerque, NM
    for Appellee Angel Fire Resort Operations, LLC
    Canepa & Vidal, P.A.
    Joseph Canepa
    Santa Fe, NM
    Modrall, Sperling, Roehl, Harris & Sisk, P.A.
    Peter Franklin
    Santa Fe, NM
    for Appellee Village of Angel Fire
    OPINION
    WECHSLER, Judge.
    {1}     In this appeal, we consider whether (1) a formation election under the Public
    Improvement District Act (PID Act), NMSA 1978, §§ 5-11-1 to -27 (2001, as amended
    through 2009), incorporates the election contest and recount procedures found in the
    Election Code, NMSA 1978, §§ 1-1-1 to 1-24-4 (1969, as amended through 2010), and (2)
    Plaintiffs’ amended complaint constituted an election contest subject to the Election Code’s
    election contest procedures. We hold that the PID Act’s formation election provisions
    incorporated the Election Code’s election contest procedures and that the entirety of
    Plaintiffs’ amended complaint constituted an election contest. Because an election contest
    requires direct appeal to our Supreme Court, this Court lacks jurisdiction, and we therefore
    transfer this case to our Supreme Court.
    BACKGROUND
    {2}      This case arises out of the efforts of Defendants to create a public improvement
    district within the Village of Angel Fire under the PID Act. Plaintiffs appeal the district
    2
    court’s order of dismissal, pursuant to Rule 1-012(B)(1) NMRA, concluding that it lacked
    subject matter jurisdiction, because the entirety of the amended complaint was subject to and
    barred by the thirty-day statute of limitations found in the Election Code’s election contest
    provisions, Section 1-14-3, or the thirty-day statute of limitations found in the Municipal
    Election Code, NMSA 1978, § 3-8-63(C) (1999).
    {3}     We summarize the facts in the amended complaint as follows. In April 2007,
    Defendant Angel Fire Resort Operations, LLC (the Resort) submitted a petition to Defendant
    Village of Angel Fire (the Village) for approval of a public improvement district to construct
    roads, water, a force main sewer system, and telephone and electrical utilities to serve 847
    lots. The infrastructure improvements were to be funded by a special levy assessed against
    the property owners of the lots. The Resort resubmitted the petition on October 12, 2007,
    and included a general plan, a feasibility study, an estimate of construction costs, a rate and
    method of apportionment of a special levy, and other documents in support of the plan. The
    Village subsequently mailed a notice of intent to form a public improvement district to lot
    owners affected by the plan. Following a public hearing, the Village council voted to
    approve the formation of the Angel Fire Public Improvement District (the AFPID) on
    February 14, 2008. The Village, the Resort, Defendant Association of Angel Fire Property
    Owners, and the AFPID executed a contingency agreement that allocated responsibility for
    construction, financing, ownership, maintenance, and operation of the AFPID plan. The
    agreement was contingent upon the formation of the AFPID through a formation election as
    required by Section 5-11-8(A) of the PID Act.
    {4}    On April 1, 2008, the Village mailed ballots to the property owners affected by the
    proposed AFPID. The ballots were to be returned by April 21, 2008, the returned ballots
    were counted, and the requisite majority approved the AFPID. Upon approval of the
    formation of the AFPID, the board of directors of the AFPID (the Board) passed a resolution
    authorizing a special levy upon the properties located within the AFPID. On November 1,
    2008, the Village mailed property tax assessments, including the special levy, to property
    owners within the AFPID. The Board subsequently entered into various contracts to finance
    and construct the infrastructure improvements, including two loans from Defendant New
    Mexico Finance Authority.
    {5}      Plaintiffs filed a complaint for declaratory relief on June 1, 2009, more than twelve
    months after the formation election. Plaintiffs filed an amended complaint on June 19, 2009.
    Plaintiffs’ amended complaint sought declarations that (1) the AFPID has no valid legal
    existence and all contracts and agreements made by the Board are void and unenforceable;
    (2) if the AFPID was formed in accordance with the law, it is illegal pursuant to Section 5-
    11-8(B), because the improvements for which the levy is assessed will not confer a benefit
    upon the property contained within the AFPID and because it will not confer a benefit upon
    the properties assessed the levy; (3) the properties included in the 1995 reorganization plan
    are entitled to form a special assessment district; and (4) the AFPID has no authority to
    collect any tax or assessment or to expend such sums already collected. The district court
    characterized the entirety of the amended complaint as an election contest and dismissed the
    3
    action as untimely under the thirty-day statute of limitations for election contests in the
    Election Code. This appeal followed.
    ARGUMENTS ON APPEAL
    {6}     On appeal, Plaintiffs contend that (1) the PID Act’s formation election provisions did
    not incorporate the Election Code’s election contest procedures and therefore the thirty-day
    statute of limitations for election contests does not apply; and (2) even assuming that the
    Election Code’s election contest procedures apply to formation elections, the amended
    complaint does not present an election contest. In particular, Plaintiffs maintain that the
    amended complaint does not present an election contest because it does not challenge the
    results of the election and instead (1) challenges the underlying validity of the petition under
    the PID Act and the New Mexico Constitution’s elections clause, (2) claims that no election
    occurred for the imposition of the special levy, (3) claims that the special levies are
    excessive under the PID Act, Section 5-11-8(B), and (4) claims that certain property owners
    within the AFPID have a right under the Resort’s 1995 bankruptcy reorganization plan to
    form a special assessment district. Defendants, on the other hand, argue that the Election
    Code requires direct appeal of election contests to our Supreme Court, and therefore this
    Court does not have jurisdiction.
    STANDARD OF REVIEW
    {7}     On appeal from a dismissal based on a Rule 1-012 (B)(1) motion, we accept all facts
    alleged in the complaint as true and resolve all doubt about the sufficiency of the complaint
    in favor of the plaintiffs’ right to proceed. See Martinez v. Cornejo, 
    2009-NMCA-011
    , ¶ 6,
    
    146 N.M. 223
    , 
    208 P.3d 443
    . The issues of whether the election contest provisions of the
    Election Code or the Municipal Election Code apply to formation elections under the PID
    Act and whether Plaintiffs’ claims constitute an election contest are legal questions that we
    review de novo. See 
    id.
     (holding that determining whether the plaintiffs had an actionable
    claim required statutory construction, which is a question of law reviewed de novo).
    ELECTION CODE’S ELECTION CONTEST PROCEDURES
    {8}     The district court dismissed the amended complaint as time barred by the thirty-day
    statute of limitations provided by Section 1-14-3 of the Election Code. This statute of
    limitations and other provisions found in the Election Code’s election contest procedures
    provide for the “speedy resolution” of election contests. See Gunaji v. Macias, 2001-
    NMSC-028, ¶ 26, 
    130 N.M. 734
    , 
    31 P.3d 1008
     (noting that the purpose of the procedures
    relating to election contests is the speedy resolution of election contests in which the normal
    rules of civil procedure take too much time).
    {9}     Plaintiffs argue that the district court erred when it determined that the Election
    Code’s election contest procedures, including the thirty-day statute of limitations found in
    Section 1-14-3, applied to formation elections under the PID Act. The question of whether
    the PID Act incorporates the Election Code’s election contest procedures for formation
    elections is primarily a question of legislative intent.
    4
    {10} The Election Code provides that in “[a]ny action to contest an election[, the]
    complaint shall be filed no later than thirty days from issuance of the certificate of
    nomination or issuance of the certificate of election to the successful candidate.” Section 1-
    14-3. Although this provision principally addresses elections with “candidates,” the Election
    Code’s election contest procedures also apply to “special district elections,” such as a PID
    Act formation election, “[t]o the extent procedures are incorporated or adopted by reference
    by separate laws governing such elections or to the extent procedures are not specified by
    such laws[.]” Section 1-1-19(B)(2). Thus, the Election Code’s election contest procedures
    apply to a special district election when the laws governing the special district election
    incorporate the procedures. In addition, when the laws governing a special district election
    are silent as to the procedures, the Election Code applies as the default procedures for such
    an election.
    {11} In determining whether the PID Act incorporated the Election Code’s election contest
    procedures by reference, we look to the plain meaning of the election provisions of the PID
    Act. See State v. Hubble, 
    2009-NMSC-014
    , ¶ 13, 
    146 N.M. 70
    , 
    206 P.3d 579
     (“We first look
    to the plain meaning of the words chosen by the Legislature[.]”). Section 5-11-7(E) of the
    PID Act provides that “[e]xcept as otherwise provided by this section, [PID formation
    elections] shall comply with the general election laws of this state.” The plain meaning
    therefore indicates that the Legislature intended PID Act formation elections to incorporate
    the same procedural protections and requirements as general elections, unless the PID Act
    expressly excludes or contradicts a particular procedure.
    {12} Additionally, the PID Act formation election procedures do not contain independent
    election contest or recount procedures. See § 5-11-7 (general formation election provisions).
    Since, by virtue of Section 1-1-19(B)(2), the Election Code provides the default procedures
    for a formation election under the PID Act, the absence of separate election contest or
    recount procedures supports the conclusion that the Legislature’s language and actions
    indicate that the Legislature intended the Election Code to apply to formation elections under
    the PID Act. The Election Code’s provisions, including the election contest and recount
    procedures, therefore apply to formation elections under the plain meaning of the PID Act.
    {13} Plaintiffs argue that the general language contained in Section 5-11-7(E) is
    insufficient to incorporate the election recount and contest procedures of the Election Code.
    Plaintiffs rely on State ex rel. Denton v. Vinyard, 
    55 N.M. 205
    , 207-09, 
    230 P.2d 238
    , 239-
    40 (1951), which held that a statute stating that “[s]uch election shall be conducted in a
    manner provided by law for general elections within said county or city, except as herein
    provided” was too general to incorporate the Election Code’s contest and recount
    procedures. (internal quotation marks and citation omitted). While the language of Section
    5-11-7(E) and the statute at issue in Vinyard are similar, Vinyard is distinguishable. At the
    time Vinyard was decided, the Election Code was silent as to its scope and did not contain
    a provision that stated that it applied to special district elections under any circumstance.
    See generally NMSA 1941, §§ 56-101 to -1017 (1951) (election code under previous
    compilation). It was not until 1969 that the Legislature added a provision to the Election
    Code that addressed the elections covered by the Election Code. See 1969 N.M. Laws, ch.
    240, §§ 19-20. In addition, “special district elections” were originally excluded from the
    5
    Election Code “[u]nless otherwise provided in the Election Code or by separate laws
    governing such elections[.]” Id. § 20. In 1975, the Legislature changed this provision to
    read in the affirmative and state that “special district elections” are governed by the Election
    Code “[t]o the extent procedures are incorporated or adopted by reference by separate laws
    governing such elections.” 1975 N.M. Laws, ch. 255, § 6. The Legislature again changed
    and expanded this provision in 1977. 1977 N.M. Laws, ch. 222, § 4. The language adopted
    in 1977, which is the current language in the Election Code, provides that “to the extent
    procedures are not specified by such laws, certain provisions of the Elections Code shall also
    apply to . . . special district elections.” Id. By providing that the Election Code’s election
    contest procedures apply when procedures are not specified, the 1977 amendment enhanced
    the scope of the Election Code such that the Election Code now provides the default election
    procedures for all special district elections, which was not the situation when Vinyard was
    decided.
    {14} Further, Vinyard addressed the issue of whether the plaintiffs had a right to file an
    election contest under a local option statute. Vinyard, 
    55 N.M. at 209
    , 
    230 P.2d at 240
    .
    Vinyard recognized that the “right of recount and contest are purely statutory” and that a
    general statement is insufficient to incorporate the right to recount and contest. 
    Id. at 207, 209
    , 
    230 P.2d at 239, 240
    . In this case, Plaintiffs’ amended complaint does not allege a
    statutory right to contest, but instead raises a claim under Article 2, Section 8 of the New
    Mexico Constitution. We must determine whether the Election Code procedures for an
    election contest apply to a formation election, not whether there is a substantive right to
    contest the election as in Vinyard.
    {15} Moreover, if Plaintiffs are correct, the statute of limitations for an election contest
    under the PID Act would be the general four-year statute of limitations under NMSA 1978,
    Section 37-1-4 (1880) (four-year catch-all statute of limitations). The practical effect would
    be to allow a plaintiff to challenge a formation election well after construction of a public
    improvement district has begun or possibly even completed. An election contest arising
    under the PID Act is precisely the type of case that requires the “need for speedy resolution”
    that the Election Code’s election contest procedures provide. Gunaji, 
    2001-NMSC-028
    , ¶
    26.
    SCOPE OF AN ELECTION CONTEST
    {16} Having determined that the Election Code’s election contest procedures apply to
    election contests of formation elections under the PID Act, we must determine whether
    Plaintiffs’ amended complaint presents an election contest. If Plaintiffs are correct and the
    amended complaint does not present an election contest, the Election Code’s election contest
    procedures, such as the thirty-day statute of limitations, do not apply. We begin by
    examining New Mexico case law on the question of what constitutes an election contest.
    {17} In arguing that the amended complaint was not an election contest, Plaintiffs rely on
    several out-of-state cases and Heth v. Armijo, 
    83 N.M. 498
    , 500, 
    494 P.2d 160
    , 162 (1972),
    for the propositions that the defining features of an election contest are that an election was
    held in which one side won and that allegations “that conditions precedent to an election did
    6
    not occur, . . . such as a valid petition for the election, complete and truthful notice to the
    electorate, and the preparation and dissemination of proper ballots” are not election contests.
    Plaintiffs note that our Supreme Court stated in Heth that
    [s]ince the objective of the contestant in an election contest is to be declared
    the winner, his notice of contest should allege that he has received more legal
    votes than the contestee, and a failure to so allege is not a claim showing that
    the contestant is entitled to relief.
    
    Id. at 500
    , 
    494 P.2d at 162
    . However, we do not read Heth in the limited manner Plaintiffs
    propose. Heth involved a claim by unsuccessful candidates who alleged various statutory
    violations of the Election Code. 
    Id. at 498-99
    , 
    494 P.2d at 160-61
    . The candidates’ notice
    of contest failed to state that any of the alleged illegal ballots cast were cast for contestants,
    that the results would have been changed, or that the contestants were entitled to the offices
    for which they were candidates. 
    Id. at 499
    , 
    494 P.2d at 161
    . Our Supreme Court held that
    the failure to assert that the results of the election would have been different in the notice of
    contest is “analogous to a complaint in tort alleging that the defendant negligently struck the
    plaintiff, but failing to allege that the plaintiff was injured thereby.” 
    Id. at 500
    , 
    494 P.2d at 162
    . Heth only stands for the proposition that an election contest must contain an assertion
    that the underlying claim in the complaint would have changed the result of the contested
    election.
    {18} More recent cases clearly show that New Mexico courts have not recognized a
    distinction between allegations of failed conditions precedent to an election and allegations
    that the contestant should be declared the winner of a valid election in determining whether
    a complaint presents an election contest. In Dinwiddie v. Board of County Commissioners
    of Lea County, 
    103 N.M. 442
    , 443, 
    708 P.2d 1043
    , 1044 (1985), our Supreme Court
    addressed whether the statutory provisions concerning election contests and recounts applied
    to the plaintiffs’ complaint. The plaintiffs made two allegations: (1) the bond election at
    issue was held in violation of statutory provisions for the consolidation of precincts, and (2)
    certain ballots were cast by persons invalidly registered. 
    Id.
     The plaintiffs argued that even
    if the second claim, challenging the results of the election, was held to be an election contest
    subject to the Election Code’s election contest procedures, the first claim, addressing the
    conditions precedent or validity of the election under the statute governing the election, was
    still outside the purview of an election contest. Id. at 444, 708 P.2d at 1045. Our Supreme
    Court did not agree with the distinction. Id. It stated that a “challenge to the validity of an
    election is also a challenge to its result, for if it is successful, the result is changed[, and
    s]imilarly, a challenge to the result contests the inherent validity of the election.” Id.
    Therefore, under Dinwiddie, any challenge as to the underlying validity of an election that
    would necessarily require overturning the results or effects of an election is an election
    contest subject to the Election Code’s election contest procedures.
    {19} Plaintiffs argue that Dinwiddie has effectively been overruled by Gunaji. In Gunaji,
    our Supreme Court held that the Election Code did not provide a remedy due to a “gap in the
    statutory scheme” in an election contest arising from ballots containing the incorrect
    candidates. Gunaji, 
    2001-NMSC-028
    , ¶¶ 2, 13-15. The plaintiffs sued the county clerk,
    7
    who was in charge of preparing the ballot, but our Supreme Court noted that the Election
    Code only provides for an election contest for error by the precinct board. Id. ¶¶ 14-15. The
    Court held that “[a]ssuming the Election Code does not provide a remedy when candidates’
    names are omitted from the ballot,” there was “no barrier to our fashioning a remedy outside
    the Code” under Article II, Section 8 of the New Mexico Constitution. Gunaji, 2001-
    NMSC-028, ¶¶ 21, 26. The Court stated that “it is the procedure in an election contest which
    is exclusive, not the grounds and the remedy.” Id. ¶ 26. Thus, even while an election
    contest may not arise under a specific section of the Election Code and instead alleges some
    other problem “compromising the validity of the election,” the Election Code’s election
    contest must be followed to “accord[] with the need for speedy resolution of election
    contests[.]” Id. Gunaji therefore does not support Plaintiffs’ contention that there is a
    distinction between challenges to election results and the underlying validity of the election
    in defining an election contest. Instead, Gunaji supports applying the Election Code’s
    election contest procedures even when the remedy and grounds forming the basis of the
    election contest are found outside the Election Code, such as noncompliance with the PID
    Act or the New Mexico Constitution.
    {20} We thus view New Mexico case law as defining an election contest as a challenge
    to the result of an election, as well as a challenge to the inherent validity of an election when
    the challenge would necessarily require overturning the results or effects of the election. An
    election contest can derive from a violation of a provision of the Election Code, from a
    violation of another statute governing the particular election at issue, or from the New
    Mexico Constitution. See Heth, 
    83 N.M. at 499-500
    , 
    494 P.2d at 161-62
     (election contest
    derived from Election Code); Dinwiddie, 103 N.M. at 443-44, 708 P.2d at 1044-45 (election
    contest challenging the underlying validity of the election based on statute governing
    election for issuing general obligation bonds); Gunaji, 
    2001-NMSC-028
    , ¶¶ 2, 26 (noting
    that Election Code contest procedures apply to election contests alleging a violation of
    Article II, Section 8 of the New Mexico Constitution). Applying the Election Code’s
    election contest procedures to all election contests, including election contests of formation
    elections under the PID Act, “accords with the need for speedy resolution of election
    contests[.]” Gunaji, 
    2001-NMSC-028
    , ¶ 26.
    AMENDED COMPLAINT AS AN ELECTION CONTEST
    {21} We next turn to Plaintiffs’ amended complaint to determine whether it presents an
    election contest and therefore must follow the Election Code’s election contest procedures.
    Plaintiffs’ amended complaint sought declarations that (1) the AFPID has no valid legal
    existence and all contracts and agreements made by the Board are void and unenforceable;
    (2) if the AFPID was formed in accordance with the law, it is illegal pursuant to Section 5-
    11-8(B), because the improvements for which the levy is assessed will not confer a benefit
    upon the property contained within the AFPID and because the levy will not confer a benefit
    upon the properties assessed; (3) the properties included in the 1995 reorganization plan are
    entitled to form a special assessment district; and (4) the AFPID has no authority to collect
    any tax or assessment or to expend such sums already collected.
    {22}    Plaintiffs argue that they base the first prayer for relief on a claim that no legal
    8
    election has occurred, and therefore it is not an election contest. In particular, the amended
    complaint alleges that the petition to form the AFPID was invalid because only the Resort
    signed the petition to form the AFPID, and Section 5-11-3(A) requires that the “owners of
    at least twenty-five percent of the real property” sign the petition. (Emphasis added.)
    Additionally, the amended complaint states that the formation election failed to comply with
    the requirements of the PID Act as stated in Section 5-11-7(E)(1)-(3) (requiring that the
    “ballot material” for a formation election include specified, detailed information). These
    claims relate to whether the petition and the ballot met statutory requirements required of a
    formation election by the PID Act, and the claims therefore challenge the underlying validity
    of the election. As we have discussed, these issues present an election contest. See
    Dinwiddie, 103 N.M. at 443-44, 708 P.2d at 1044-45 (holding that a claim that an election
    was held in violation of statutory requirements for consolidation of precincts was a challenge
    to the underlying validity of the election and therefore was an election contest subject to the
    Election Code’s election contest procedures).
    {23} With regard to the second and third prayers for relief, Plaintiffs argue that they do
    not challenge the underlying validity of the formation election and that the amended
    complaint concedes that a valid election occurred. However, these prayers for relief also rest
    on challenges to the underlying validity of the formation election. The gist of Plaintiffs’
    claim of illegality of the AFPID under Section 5-11-8(B) is that the feasibility study
    provided in the petition inflated the projected market value of the lots within the AFPID after
    construction of the infrastructure improvements. Plaintiffs allege that the inflated
    projections in the feasibility study were “incorrect, misleading, or fraudulent” and were
    designed to keep the projected amount of bond indebtedness of the AFPID within the sixty
    percent limit of bond indebtedness to market value ratio mandated by Section 5-11-8(B).
    Similarly, Plaintiffs base their claim that certain properties are entitled to form a special
    assessment district on an assertion that the information in the petition is “incorrect,
    misleading, or fraudulent.” Specifically, the amended complaint alleges that the petition
    misrepresented the AFPID as necessary to comply with the Resort’s obligations under a final
    plan of reorganization from a 1995 bankruptcy. Both prayers for relief two and three address
    the accuracy of information provided to the Village and voters prior to the formation election
    to approve the AFPID. The claims challenge the underlying validity of the election by
    asserting that (1) the Village authorized the formation election and (2) voters approved the
    AFPID based on false, fraudulent, or misleading information designed to circumvent the
    requirements of the PID Act prior to the election. Further, the relief that Plaintiffs seek,
    allowing certain lots to form a special assessment district, as opposed to being included in
    the AFPID, and declaring the special levy illegal, would necessarily require overturning the
    election results. The second and third prayers for relief therefore state an election contest
    concerning the formation election. See Dinwiddie, 103 N.M. at 444, 708 P.2d at 1045
    (holding that a “challenge to the validity of an election is also a challenge to [the] result, for
    if it is successful, the result is changed”).
    {24} Finally, the fourth prayer for relief, that the AFPID has no authority to tax, also
    derives from an assertion that the formation election was not conducted in accordance with
    the PID Act. Specifically, Plaintiffs claim that in order to have the authority to tax, the PID
    Act required that the ballot have a separate ballot question specifically addressing the
    9
    authority to tax, aside from the question as to whether to form the PID. Further, the amended
    complaint alleges that the ballot failed to provide required details of the special levies
    assessed on the lot owners, as required by Section 5-11-7(E)(2) (requiring the ballot in a
    formation election to contain a description of district improvements and arguments for and
    against the imposition of the taxes and a statement that the taxes are for public infrastructure
    improvements and services within the district). Again, this claim challenges the underlying
    validity of the election based on failure to comply with statutory requirements and is
    therefore an election contest governed by the Election Code’s election contest procedures.
    TRANSFER TO SUPREME COURT
    {25} Having concluded that the Election Code’s election contest procedures apply to
    formation elections under the PID Act and that the amended complaint presented an election
    contest, we further conclude that this Court does not have jurisdiction over this appeal.
    “[L]ack of jurisdiction at any stage of the proceedings is a controlling consideration which
    must be resolved before going further.” In re Doe, III, 
    87 N.M. 170
    , 171, 
    531 P.2d 218
    , 219
    (Ct. App. 1975). “[W]e have a duty to determine whether [we have] jurisdiction of an
    appeal.” State ex rel. Dep’t of Human Servs. v. Manfre, 
    102 N.M. 241
    , 242, 
    693 P.2d 1273
    ,
    1274 (Ct. App. 1984). This Court is a court of limited jurisdiction and only has appellate
    jurisdiction as provided by law. Id. at 243, 693 P.2d at 1275. NMSA 1978, Section 34-5-
    8(A)(1) (1983) provides that this Court has appellate jurisdiction for “any civil action not
    specifically reserved to the jurisdiction of the supreme court by the constitution or by law.”
    {26} The Election Code, Section 1-14-5, states that “[a]n appeal shall lie from any
    judgment or decree entered in the contest proceeding to the supreme court of New Mexico
    within the time and in the manner provided by law for civil appeals from the district court.”
    Thus, the Election Code provides that our Supreme Court has jurisdiction of direct appeals
    of election contests from a district court. We therefore transfer this appeal to our Supreme
    Court, pursuant to NMSA 1978, Section 34-5-10 (1966) (“No matter on appeal in the
    supreme court or the court of appeals shall be dismissed for the reason that it should have
    been docketed in the other court, but it shall be transferred by the court in which it is filed
    to the proper court.”).
    CONCLUSION
    {27} We hold that the PID Act’s formation election provisions incorporate the Election
    Code’s election contest procedures, which require a direct appeal to our Supreme Court, and
    that Plaintiffs’ amended complaint presented an election contest. We therefore hold that this
    Court lacks jurisdiction and transfer this case to our Supreme Court.
    {28}   IT IS SO ORDERED.
    ______________________________________
    JAMES J. WECHSLER, Judge
    10
    WE CONCUR:
    ______________________________________
    MICHAEL E. VIGIL, Judge
    ______________________________________
    LINDA M. VANZI, Judge
    Topic Index for Glaser v. Lebus, No. 29,733
    AE                          APPEAL AND ERROR
    AE-SR                       Standard of Review
    AE-AJ                       Appellate Jurisdiction
    CP                          CIVIL PROCEDURE
    CP-DS                       Dismissal
    CP-SL                       Statute of Limitations
    GV                          GOVERNMENT
    GV-EL                       Elections
    GV-LU                       Land Use
    GV-SD                       Special Districts
    JD                          JURISDICTION
    JD-AJ                       Appellate Jurisdiction
    JD-CA                       Court of Appeals
    JD-SC                       Supreme Court
    11