La Jara Land Developers, Inc. v. Bernalillo County Assessor
New Mexico Court of Appeals
1Opinion of the Court
OPINION
DONNELLY, Judge.
The appeal in this action is from a decision and order of the Bernalillo County Valuation Protests Board (board), upholding the valuation by the county assessor of an improved tract of land located on East Central Avenue within the City of Albuquerque. We reverse and remand.
Plaintiff, La Jara Land Development, Inc., (La Jara), purchased in 1976, a former Holiday Inn, for $1.4 million dollars. During 1976, 1977 and 1978, the Bernalillo County Assessor valued the property for tax purposes at $1.4 million. In 1979, La Jara sold approximately half of the property which…
Also in this document: Concurrence.
2Cases cited12 opinions
- Continental Oil Co. v. Oil Conservation CommissionNew Mexico Supreme Court · 1962
- Ernest W. Hahn, Inc. v. County AssessorNew Mexico Court of Appeals · 1975
- Ellis v. United StatesUnited States Court of Claims · 1979
- First National Bank v. Bernalillo County Valuation Protest BoardNew Mexico Court of Appeals · 1977
- Matter of Protest of MillerNew Mexico Court of Appeals · 1975
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3Cited by10 opinions
- Foster v. Board of DentistryNew Mexico Supreme Court · 1986
- Claridge v. New Mexico State Racing CommissionNew Mexico Court of Appeals · 1988
- State Ex Rel. Pilot Development Northwest, Inc. v. StateNew Mexico Court of Appeals · 1985
- Protest of Plaza del Sol Ltd. Partnership v. Assessor for the County of BernalilloNew Mexico Court of Appeals · 1986
- Cobb v. Otero County AssessorNew Mexico Court of Appeals · 1991
5 more not listed; retrieve them via the Exa API.