Legal Opinion

Ernest W. Hahn, Inc. v. COUNTY ASSESSOR, ETC.

New Mexico Supreme Court

Decided December 11, 1978No. 12030PublishedCited by 23 opinions

1Opinion of the Court

OPINION

PAYNE, Justice.

This matter involves the constitutionality of property taxes imposed on properties located in Bernalillo County belonging to Ernest W. Hahn, Inc. and Dale Bellamah Land Company, Inc. Taxpayers protested Notices of Valuation received from the Bernalillo County Assessor. They challenged the valuations placed on their properties and claimed that the assessor’s revaluation of their properties was unconstitutional. The Bernalillo County Valuation Protests Board denied the protests, holding that the revaluation was part of “an unscheduled continuous reappraisal program”…

2Cases cited18 opinions

  1. Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
  2. Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
  3. Southern Pacific Company v. Cochise CountyArizona Supreme Court · 1963
  4. McCluskey v. SparksArizona Supreme Court · 1955
  5. In RE PETITION OF HAMM v. StateSupreme Court of Minnesota · 1959

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

3Cited by23 opinions

  1. Rocky Mountain Oil & Gas Ass'n v. State Board of Equalization, Department of Revenue & TaxationWyoming Supreme Court · 1988
  2. Nash v. Assessor of Town of SouthamptonAppellate Division of the Supreme Court of the State of New York · 1991
  3. Picerne v. DiPreteSupreme Court of Rhode Island · 1981
  4. West Milford Tp. v. Van DeckerNew Jersey Superior Court Appellate Division · 1989
  5. Department of Revenue v. State Tax Appeal BoardMontana Supreme Court · 1980

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

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