Legal Opinion

United Veterans Organization v. New Mexico Property Appraisal Department

New Mexico Court of Appeals

Decided June 30, 1972No. 819PublishedCited by 38 opinions

1Opinion of the Court

OPINION

HERNANDEZ, Judge.

Pursuant to § 72-25-19(A), N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp.1971), the several veterans organizations appeal a ruling of the Property Tax Appeal Board which holds that appellants’ property is not exempt from ad valorem taxation.

The appellants claim error on three points. They are:

“POINT I: Certain of the findings of fact of the Property Tax Appeals Board are not supported by substantial evidence.
“POINT II: Failure to adopt all of the appellants requested findings of fact and conclusions of law constituted an arbitrary and capricious act and should not be upheld.

2Cases cited7 opinions

  1. Flaska v. StateNew Mexico Supreme Court · 1946
  2. Galvan v. MillerNew Mexico Supreme Court · 1968
  3. Martinez v. Sears, Roebuck and Co.New Mexico Court of Appeals · 1970
  4. Kaiser Steel Corp. v. Property Appraisal DepartmentNew Mexico Court of Appeals · 1971
  5. Paulos v. JanetakosNew Mexico Supreme Court · 1939

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

3Cited by38 opinions

  1. Ernest W. Hahn, Inc. v. County AssessorNew Mexico Court of Appeals · 1975
  2. Marez v. Kerr-McGee Nuclear Corp.New Mexico Court of Appeals · 1978
  3. New Mexico Human Services Department v. GarciaNew Mexico Supreme Court · 1980
  4. Matter of Protest of MillerNew Mexico Court of Appeals · 1975
  5. Anaconda Co. v. Property Tax DepartmentNew Mexico Court of Appeals · 1979

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

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