138 N.M. 146, 117 P.3d 952 VIGIL v. STATE AUDITORS. No. 29,314 (COA 24,225).Supreme Court of New Mexico. July 21, 2005. [EDITOR’S NOTE: This case is unpublished as indicated by the issuing court.] Denials of Certiorari. Tagged: 117 P.3d 952138 N.M. 146