Legal Opinion
Skinner v. New Mexico State Tax Commission
New Mexico Supreme Court
Decided September 4, 1959No. 6525PublishedCited by 33 opinions
1Opinion of the Court
CARMODY, Justice.
This is an appeal by plaintiffs, as taxpayers, from the judgment of the district court of Bernalillo County affirming and sustaining the action of the State Tax Commission sitting as a state board of equalization.
The sole question involved is whether a tax equalization program in a county, commenced but not completed in a single year, violates the New Mexico constitutional provision requiring equal and uniform taxes.
The facts are not complicated. In January, 1957, the newly elected county assessor decided to equalize the real estate assessments of Bernalillo County on the…
2Cases cited17 opinions
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
- Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
- Greene v. Louisville & Interurban RailroadSupreme Court of the United States · 1917
- May Department Stores Co. v. State Tax CommissionSupreme Court of Missouri · 1958
12 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Carkonen v. WilliamsWashington Supreme Court · 1969
- 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
- Kline v. McCloudWest Virginia Supreme Court · 1985
- Matter of Protest of MillerNew Mexico Court of Appeals · 1975
28 more not listed; retrieve them via the Exa API.