Legal Opinion

Lovelace Center for the Health Sciences v. Beach

New Mexico Court of Appeals

Decided January 3, 1980No. 3931PublishedCited by 10 opinions

1Opinion of the Court

OPINION

WOOD, Chief Judge.

Plaintiff sought a refund of property taxes paid for 1976 and 1977 on the basis that the property involved was constitutionally exempt from taxation. Plaintiff also asked that defendants be enjoined from assessing, collecting or attempting to collect real property tax against the property involved in future years so long as the constitutional exemption applied. The trial court ordered a refund for the 1977 tax year and granted the injunction. Defendants appeal this ruling. The trial court denied a refund for 1976 on the basis that the refund claim was untimely;…

Also in this document: Concurrence.

2Cases cited11 opinions

  1. State v. BlattNew Mexico Supreme Court · 1937
  2. Lougee v. New Mexico Bureau of Revenue CommissionerNew Mexico Supreme Court · 1937
  3. Johnson v. GreinerNew Mexico Supreme Court · 1940
  4. Santa Fe Lodge No. 460 v. Employment Security CommissionNew Mexico Supreme Court · 1945
  5. Sandia Savings and Loan Association v. KleinheimNew Mexico Supreme Court · 1964

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3Cited by10 opinions

  1. Cano v. LovatoNew Mexico Court of Appeals · 1986
  2. Pedigo v. Valley Mobile Homes, Inc.New Mexico Court of Appeals · 1982
  3. Georgia O'Keeffe Museum v. County of Santa FeNew Mexico Court of Appeals · 2002
  4. Dillard v. DillardNew Mexico Court of Appeals · 1986
  5. Sablan Construction Co. v. Government of the Trust Territory of the Pacific IslandsDistrict Court, Northern Mariana Islands · 1981

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