Legal Opinion

Ernest W. Hahn, Inc. v. County Assessor

New Mexico Court of Appeals

Decided September 16, 1975No. Nos. 1715, 1725, 1739 and 1767PublishedCited by 42 opinions

1Opinion of the Court

OPINION

SUTIN, Judge.

Four property owners-taxpayers appeal from an Order and Decision of the county valuation protests board located in the county in which each taxpayer’s land is situated. These counties are Lincoln and Ber-nalillo. Because they present the same or related questions, we have consolidated these cases for review.

Each board denied the taxpayer’s protest of the valuation of his land by the county assessor.

We reverse the decisions of the county valuation protests boards.

A. Taxpayers Involved and Location of Land(1) Ira 'B. Miller owns land in Ruidoso Downs, Lincoln County.(2)…

2Cases cited27 opinions

  1. Shaughnessy v. United States Ex Rel. MezeiSupreme Court of the United States · 1953
  2. Opp Cotton Mills, Inc. v. Administrator of the Wage & Hour Division of the Department of LaborSupreme Court of the United States · 1941
  3. National Labor Relations Board v. Remington Rand, Inc.Court of Appeals for the Second Circuit · 1938
  4. Nichols v. EckertAlaska Supreme Court · 1973
  5. United Veterans Organization v. New Mexico Property Appraisal DepartmentNew Mexico Court of Appeals · 1972

22 more not listed; retrieve them via the Exa API.

3Cited by42 opinions

  1. Schmitz v. SmentowskiNew Mexico Supreme Court · 1990
  2. Reid v. New Mexico Board of Examiners in OptometryNew Mexico Supreme Court · 1979
  3. Katz v. New Mexico Department of Human ServicesNew Mexico Supreme Court · 1981
  4. First National Bank v. Bernalillo County Valuation Protest BoardNew Mexico Court of Appeals · 1977
  5. Matter of Protest of MillerNew Mexico Court of Appeals · 1975

37 more not listed; retrieve them via the Exa API.

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