SISTERS OF CHARITY, ETC. v. County of Bernalillo
New Mexico Supreme Court
1Opinion of the Court
OPINION
PAYNE, Justice.
Petitioner, Sisters of Charity, paid 1974 and 1975 ad valorem taxes, under protest, on its office building and parking structure. In 1975 petitioner brought suit in the Bernalillo County District Court for a refund of the portion of taxes attributable to those parts of the properties used for charitable purposes. The district court granted judgment for petitioner, the Court of Appeals reversed and we granted certiorari.
Petitioner is a religious order which owns and operates schools and hospitals around the country. St. Joseph Hospital, Inc. is a New Mexico non-profit…
2Cases cited16 opinions
- Flaska v. StateNew Mexico Supreme Court · 1946
- Genesee Hospital v. WagnerAppellate Division of the Supreme Court of the State of New York · 1975
- Hartford Hospital v. City & Town of HartfordSupreme Court of Connecticut · 1971
- Christian Business Men's Committee of Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1949
- Genesee Hospital v. WagnerNew York Court of Appeals · 1976
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3Cited by15 opinions
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- Lovelace Center for the Health Sciences v. BeachNew Mexico Court of Appeals · 1980
- Shared Hospital Services Corp. v. FergusonTennessee Supreme Court · 1984
- Grace, Inc. v. Board of County CommissionersNew Mexico Court of Appeals · 1981
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