Legal Opinion
State Ex Rel. Overton v. New Mexico State Tax Commission
New Mexico Supreme Court
Decided October 20, 1969No. 8793PublishedCited by 40 opinions
1Opinion of the Court
OPINION
WATSON, Justice.
This is a declaratory judgment action brought by the Attorney General for the County Assessor of Los Alamos County against the State Tax Commission and the commissioners thereof. By it the Assessor questions the constitutionality of § 72-1-13, N.M.S.A.1953 Comp., which had been amended by ch. 304, N.M.S.L.1967. The amendment added the sentence italicized below so that the pertinent portion of the section now reads as follows :
“72-1-13. Soldiers’ exemption — Real and personal property. — Real and personal property, including the community or joint property of husband and…
2Cases cited26 opinions
- Baker v. CarrSupreme Court of the United States · 1962
- Flast v. CohenSupreme Court of the United States · 1968
- United Public Workers of America v. MitchellSupreme Court of the United States · 1947
- Martinez v. Research Park, Inc.New Mexico Supreme Court · 1965
- State Farm Mutual Automobile Insurance v. Foundation Reserve InsuranceNew Mexico Supreme Court · 1967
21 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- State Ex Rel. Sego v. KirkpatrickNew Mexico Supreme Court · 1974
- Smith v. City of Santa FeNew Mexico Supreme Court · 2007
- American Civil Liberties Union v. City of AlbuquerqueNew Mexico Supreme Court · 2008
- State Ex Rel. Stratton v. Roswell Independent SchoolsNew Mexico Court of Appeals · 1991
- State Ex Rel. Maloney v. SierraNew Mexico Supreme Court · 1970
35 more not listed; retrieve them via the Exa API.