Legal Opinion
Hardin v. State Tax Commission
New Mexico Supreme Court
Decided October 23, 1967No. 8384PublishedCited by 25 opinions
1Opinion of the Court
OPINION
NOBLE, Justice.
The owner of the Park Plaza, a highrise, luxury apartment building in Albuquerque, appealed the county assessor’s valuation of $2,657,000.00 to the county board of equalization. The refusal of the county board to lower the valuation was then appealed to the state tax commission pursuant to Sec. 72-6-13.1, N.M.S.A.1953. The tax commission’s order affirming the valuation fixed by the county assessor was then appealed to the district court where findings of fact and conclusions of law were made reversing the tax commission and concluding that the actual market value of the…
2Cases cited12 opinions
- Rowland v. City of TylerTexas Commission of Appeals · 1928
- Somers v. City of MeridenSupreme Court of Connecticut · 1934
- Llano, Inc. v. Southern Union Gas CompanyNew Mexico Supreme Court · 1964
- Alfred J. Sweet, Inc. v. City of AuburnSupreme Judicial Court of Maine · 1935
- State v. WhiteNew Mexico Supreme Court · 1962
7 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Ernest W. Hahn, Inc. v. County AssessorNew Mexico Court of Appeals · 1975
- Matter of Protest of MillerNew Mexico Court of Appeals · 1975
- Seidenberg v. New Mexico Board of Medical ExaminersNew Mexico Supreme Court · 1969
- Keller v. City of AlbuquerqueNew Mexico Supreme Court · 1973
- Wylie Bros. Contracting Co. v. Albuquerque-Bernalillo County Air Quality Control BoardNew Mexico Court of Appeals · 1969
20 more not listed; retrieve them via the Exa API.