Legal Opinion
Hansman v. Bernalillo County Assessor
New Mexico Court of Appeals
Decided June 24, 1980No. 4337-4340PublishedCited by 10 opinions
1Opinion of the Court
OPINION
WALTERS, Judge.
Petitioners protest the property tax valuation assessments against their respective properties for the 1979 tax year. The valuations were more than 10% in excess of the 1978 figures. Petitioners contend that the statutes in effect at the beginning of the tax year — the time when all property is to be valued for tax purposes, § 7-38-7 N.M. S.A. 1978 — limited valuations to increases of not more than 10% over the previous year, and that the Valuation Protest Board improperly refused to reduce the assessed valuations. We examine the statutory evolution of the property tax…
2Cases cited22 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Milliken v. United StatesSupreme Court of the United States · 1931
- Atlantic Coast Line Railroad Co. v. DaughtonSupreme Court of the United States · 1923
- State v. ElliottNew Mexico Supreme Court · 1977
- Katzenberg v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1971
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3Cited by10 opinions
- Kern Ex Rel. Kern v. St. Joseph Hospital, Inc.New Mexico Supreme Court · 1985
- City of Albuquerque v. State Ex Rel. Village of Los Ranchos De AlbuquerqueNew Mexico Court of Appeals · 1991
- Fund Manager v. CorbinCourt of Appeals of Arizona · 1989
- Irvine v. St. Joseph Hospital, Inc.New Mexico Court of Appeals · 1984
- Martin v. Board of Assessment AppealsSupreme Court of Colorado · 1985
5 more not listed; retrieve them via the Exa API.