Legal Opinion
Amrep Southwest, Inc. v. Sandoval Cnty. Assessor
New Mexico Court of Appeals
Decided July 3, 2012No. Docket 31,207PublishedCited by 9 opinions
1Opinion of the Court
OPINION
SUTIN, Judge.
{1} Appellant corporations protested the value of their property for taxation purposes for the 2009 tax year. At the protest hearing, in conformity with its longstanding interpretation of statutory and administrative codes, the Sandoval County Valuation Protests Board (the Board) refused to consider Appellants’ comparable 2009 sales evidence. The Board relied exclusively on comparable 2008 sales. The district court affirmed the Board’s decision. This appeal followed. We too hold that the Board did not err.
BACKGROUND
{2} AMREP Southwest Inc. and its subsidiary, Outer Rim…
2Cases cited8 opinions
- Rio Grande Chapter of the Sierra Club v. New Mexico Mining CommissionNew Mexico Supreme Court · 2002
- Albuquerque Bernalillo County Water Utility Authority v. New Mexico Public Regulation CommissionNew Mexico Supreme Court · 2010
- Ernest W. Hahn, Inc. v. County AssessorNew Mexico Court of Appeals · 1975
- State Ex Rel. Castillo Corp. v. New Mexico State Tax CommissionNew Mexico Supreme Court · 1968
- Smith v. Board of County CommissionersNew Mexico Supreme Court · 2005
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- CAVU Co. v. MartinezNew Mexico Court of Appeals · 2013
- Narvaez v. N.M. Dep't of Workforce SolutionsNew Mexico Court of Appeals · 2013
- Romero v. Laidlaw Transit Services, Inc.New Mexico Court of Appeals · 2015
- Narvaez v. New Mexico Department of Workforce SolutionsNew Mexico Supreme Court · 2013
- Cavu Co. v. MartinezNew Mexico Court of Appeals · 2013
4 more not listed; retrieve them via the Exa API.