April 8, 1999

The Honorable Manny M. Aragon and

Members of the Senate

Executive-Legislative Building

Santa Fe, New Mexico 87503

Honorable President and Members of the Senate:

I have this day VETOED and am returning SENATE BILL 355, as amended, with emergency clause, enacted by the Forty-Fourth Legislature, First Session, 1999.

This legislation appears to forgive taxes, penalties and interest assessed in one specific instance which is currently on appeal. Just as the courts should not be used by citizens to legislate, the legislative process should not be used to adjudicate.

Sincerely,

Gary E. Johnson

Governor