Ethics Board dismisses complaint against Sandoval County assessor

The Sandoval County Ethics Board dismissed a complaint filed against Sandoval County Assessor Linda Gallegos on June 10.

The complaint was filed by Ken and Kathleen DeHoff, Corrales residents who claim Gallegos “illegally claimed on behalf of the county the statutory right of appeal” in her cross appeal filed in a New Mexico District Court case.

The DeHoffs accused Gallegos of violations of ethical standards and constitutional law, including maintaining a repressive valuation method, illegally appealing against them in court and misusing taxpayer funds for legal representation.

They also argued that the assessor's actions demonstrated contempt for the law, disregard for the public's interest and a failure of integrity.

“She is an elected official who is willing to mistake a law to a judge in order to illegally claim a right she does not possess which demonstrates a failure of integrity, disregard for the law and a disregard for her ethical obligations,” Kathleen DeHoff said. “Both of these allegations result in violations of the ethics ordinance.”

According to Ken DeHoff, the ethics complaint challenges “the unconstitutional flat rate property tax Linda Gallegos has implemented in Corrales that enriches those with the most expensive properties in the village at the expense of the least valuable properties. This retaliatory filing of an illegal legal action by Sandoval County against my wife and I is a violation of New Mexico state law, a violation of New Mexico legal ethics rules and as such sanctionable under Sandoval County ethics guidelines that requires all Sandoval County employees ‘observe the highest standards of law in the exercise of the powers and duties of their office.’”

The DeHoffs and Gallegos are no strangers.

“In 2021, our valuation was increased based on the assessor's flat rate method. We protested and won. In 2022, our valuation was increased based on the assessor's flat rate method; we protested and won. In 2023, our valuation was increased based on the assessor's flat rate, and we protested and won,” Kathleen DeHoff said. “Our evidence shows in 2023, the Sandoval County valuation protest board found the assessor's flat rate method is not correct and could not be used.”

Before ruling on the complaint, the ethics board, consisting of Bob Wilkins, Keith Brown, Cindy Adelsberg and Jordan Juarez, listened to Compliance Officer Luis Robles give his take on the situation.

“Fundamentally, all of the DeHoffs’ claims are properly brought before other government entities and the relief they seek is available under other laws,” Robles said. “The DeHoffs’ complaint fails to allege which specific parts of Sections 2-172 and 2-173 were violated by the alleged misconduct aside from the single guideline that county employees ‘observe the highest standards of law in the exercise of the powers and duties of their office,’ and instead solely relies on the allegations that other New Mexico statutes and rules were violated as a basis for violation of the ethics ordinance. The DeHoffs’ complaint thus mistakes the purpose and application of the ethics ordinance. I recommend that the board dismiss this complaint and direct the compliance officer to send the DeHoffs an explanatory letter, pursuant to Section 2-180(3), which explains to the DeHoffs the deficiencies of their complaint and its dismissal.”

Members of the ethics board discussed Robles’ comments and the procedure of public comment at commission meetings.

“I understand the cross appeal, that sounds like that's been handled by the court, and I would concur with your statement that that's out of our hands,” Brown said. “I guess what concerns me is the fact that this has been brought up in 2021, 2022 and 2023 and then repeated again in 2024. That concerns me. My concern is that if we have someone that is being directed not to do something and is repeatedly doing it, then I think we have concerns. But that's not what is before us.”

Wilkins issued a motion to dismiss the complaint “finding that the ethics board has no jurisdiction.”

The motion passed 4-0.

"That was very disappointing, especially given the surrounding circumstances, but I think its true what they say about fighting city hall," Ken DeHoff said. "We’re going to focus on winning our court case, and unfortunately the folks of Corrales will have to suffer until someone figures out how to fix this."