Legal Opinion

Alexander v. Anderson

New Mexico Court of Appeals

Decided January 5, 1999No. 18041, 18135, 18161, 18484PublishedCited by 12 opinions

1Opinion of the Court

OPINION

ARMIJO, Judge.

{1} Frank D. Alexander, Violet Alexander, Paul R. Duncan, Marilyn H. Duncan, Edward J. Gerety, M.H. Gerety, and David B. Moseley (collectively, Taxpayers) appeal from decisions of the Bernalillo County Valuation Protests Board (the Board) affirming the Bernalillo County Assessor’s (the Assessor) denials of “agricultural use” tax exemptions for the 1996 tax year. The “agricultural use” exemption presents a favorable method of property tax valuation which grants significant tax relief to qualifying property owners. This consolidated appeal presents this Court with a…

2Cases cited28 opinions

  1. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  2. Immigration & Naturalization Service v. Cardoza-FonsecaSupreme Court of the United States · 1987
  3. Watt v. AlaskaSupreme Court of the United States · 1981
  4. Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
  5. Good Samaritan Hospital v. ShalalaSupreme Court of the United States · 1993

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3Cited by12 opinions

  1. Jicarilla Apache Nation v. RodarteNew Mexico Supreme Court · 2004
  2. Val Kilmer v. GoodwinNew Mexico Court of Appeals · 2004
  3. Eldorado Utilities, Inc. v. State Ex Rel. D'AntonioNew Mexico Court of Appeals · 2005
  4. State ex rel. Shell Western E & P, Inc. v. ChavezNew Mexico Court of Appeals · 2001
  5. Jicarilla Apache Nation v. Rio Arriba County AssessorNew Mexico Court of Appeals · 2003

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

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