Baca v. Board of County Commissioners
New Mexico Supreme Court
Appeal from the District Court of Bernalillo county, Second Judicial District. Statement of facts by the court. This suit was brought by appellant as plaintiff below against appellee for an accounting as to the amount due him for fees as assessor of Bernalillo county for the years 1893 and 1894, and for judgment for the amount found to be due upon such accounting.
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Appeal from the District Court of Bernalillo county, Second Judicial District. Statement of facts by the court. This suit was brought by appellant as plaintiff below against appellee for an accounting as to the amount due him for fees as assessor of Bernalillo county for the years 1893 and 1894, and for judgment for the amount found to be due upon such accounting. Issue was joined and upon proofs the master found the following facts: “2. That the total taxes assessed in said county for the year 1893, was $190,505.78. 3. That the total taxes assessed upon property in said county for the year…
1Opinion of the CourtParker, J.
The questions raised by this record involve a construction of the several statutes making provisions for the fees of assessors. It appears that the first act provided for a commission of five per cent, on the amount of the tax roll when delivered to the tax collector, one-half to be paid by the county and one-half by the Territory, and provided for a recovery back of the commission paid upon all taxes found to have been erroneously assessed. The first change came by the Act of 1891. This act provided that assessors should be paid only on actual collections and school taxes were excluded from…
2Cases cited2 opinions
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3Cited by6 opinions
- Gill v. MillerIllinois Supreme Court · 1983
- State v. MelendrezNew Mexico Supreme Court · 1945
- Stokes v. New Mexico State Board of EducationNew Mexico Supreme Court · 1951
- Levers v. HoustonNew Mexico Supreme Court · 1945
- State v. JohnsonNew Mexico Court of Appeals · 2016
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