Legal Opinion
Anaconda Co. v. Property Tax Department
New Mexico Court of Appeals
Decided December 11, 1979No. 3702PublishedCited by 24 opinions
1Opinion of the Court
OPINION
LOPEZ, Judge.
Pursuant to §§ 7-38-39 and 7-38-40, N.M.S.A. 1978, Anaconda filed suit in the District Court claiming a refund for certain ad valorem taxes paid voluntarily and under protest for tax years 1975 and 1976. The District Court denied refund on all but a portion of the claim for 1975. Anaconda appeals the denial of the remainder of the refund in 1975 and all of the refund in 1976. The Property Tax Department cross-appeals on the portion of the refund that was allowed. There are three issues on appeal: 1. the propriety of the valuation by the Property Tax Department in 1975 of…
2Cases cited32 opinions
- McGowan v. MarylandSupreme Court of the United States · 1961
- Personnel Administrator of Mass. v. FeeneySupreme Court of the United States · 1979
- City of New Orleans v. DukesSupreme Court of the United States · 1976
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
27 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Garcia v. Village of TijerasNew Mexico Court of Appeals · 1988
- Wirth v. Commercial Resources, Inc.New Mexico Court of Appeals · 1981
- Matter of FerrillNew Mexico Court of Appeals · 1981
- Montoya v. Anaconda Mining Co.New Mexico Court of Appeals · 1981
- Garcia v. Albuquerque Public Schools Board of EducationNew Mexico Court of Appeals · 1981
19 more not listed; retrieve them via the Exa API.