Legal Opinion
Santa Fe Pacific Railroad v. Property Tax Department
New Mexico Court of Appeals
Decided July 27, 1976No. 2419PublishedCited by 1 opinion
1Opinion of the Court
OPINION
WOOD, Chief Judge.
This appeal is concerned with three regulations adopted by P.T.D. (Property Tax Department). The regulations pertain to class one mineral property, both nonproductive and productive. We consider the challenges to each regulation separately. Statutory references are to Articles 28, 29 and 31 of Chapter 72, N.M.S.A.1953 (Repl.Vol. 10, pt. 2, Supp.1975).
Regulation 29-11:2 — Class One Nonproductive Mineral Property
Section 72-29-11(B), supra, defines class one nonproductive mineral property in terms of mineral lands held under private ownership in fee “and the property is…
2Cases cited9 opinions
- New Mexico Municipal League, Inc. v. New Mexico Environmental Improvement BoardNew Mexico Court of Appeals · 1975
- Payne v. TuozzoliNew Mexico Court of Appeals · 1969
- Wylie Bros. Contracting Co. v. Albuquerque-Bernalillo County Air Quality Control BoardNew Mexico Court of Appeals · 1969
- McDaniel v. New Mexico Board of Medical ExaminersNew Mexico Supreme Court · 1974
- Rainbo Baking Co. of El Paso v. COMMR. OF REVNew Mexico Court of Appeals · 1972
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- U. V. Industries, Inc. v. Property Tax DivisionNew Mexico Court of Appeals · 1979