Los Alamos Ranch School v. State

OPINION OF THE COURT

BICKLEY, C. J.

Appellee listed certain property with the assessor of Sandoval county, but claimed that said property was used only for educational purposes and was exempt from taxation under section 3 of article 8 of the Constitution.' After the board of county commissioners and the state tax commission had denied its claim of exemption, one-half of the taxes thereon for 1929 was paid under protest.

Thereafter, appellee filed a petition for refund of the taxes so paid. The judgment recites appearances of petitioner by its attorney, and of the assistant district attorney, the…