Legal Opinion

State v. Persons

New Mexico Supreme Court

Decided May 10, 1924No. 2770PublishedCited by 8 opinions

1Opinion of the Court

OPINION OP THE COURT.

BOTTS, J.

Property of the appellant, consisting in part of grazing land and in part of an improved farm, was duly and regularly assesed for the year 1920. Thereafter appellant appeared before the board of county commissioners, sitting ‘ as a board of equalization, and contended that both properties had been overvalued. The county board refused to reduce the valuation, but, on the contrary, increased it by nearly $30,-000. Appellant then prosecuted an appeal to the state tax commission, whereupon that body reduced somewhat the valuation of the grazing land, but made a…

2Cases cited4 opinions

  1. Stanley v. Supervisors of AlbanySupreme Court of the United States · 1887
  2. South Spring Ranch & Cattle Co. v. State Board of EqualizationNew Mexico Supreme Court · 1914
  3. Bond-Dillon Co. v. MatsonNew Mexico Supreme Court · 1921
  4. State v. Jemez Land Co.New Mexico Supreme Court · 1924

3Cited by8 opinions

  1. State v. BlattNew Mexico Supreme Court · 1937
  2. State v. Board of Trustees of Las VegasNew Mexico Supreme Court · 1927
  3. State v. State Inv. Co.New Mexico Supreme Court · 1925
  4. State v. Jemez Land Co.New Mexico Supreme Court · 1924
  5. Morris v. State Ex Rel. State Tax CommissionNew Mexico Supreme Court · 1937

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