Legal Opinion
Retirement Ranch, Inc. v. Curry County Valuation Protest Board
New Mexico Court of Appeals
Decided January 20, 1976No. 2141PublishedCited by 8 opinions
1Opinion of the Court
OPINION
HERNANDEZ, Judge.
Appellant operates a nursing home for the aged sick in Curry County, New Mexico. Appellant’s property, formerly tax-exempt, was assessed at $126,880. Appellant contends the property’s correct valuation for tax purposes is -0- dollars. A hearing was held by the Curry County Valuation Protest Board in May, 1975, at which time the Protest Board confirmed the Curry County Assessor’s valuation. Appellant’s appeal is based on § 72-31-28, N.M.S.A. (Special Supp.1974) of the Property Tax Code.
The appeal is based on two grounds: 1) the Protest Board erred because appellant’s…
2Cases cited4 opinions
- Mountain View Homes, Inc. v. State Tax CommissionNew Mexico Supreme Court · 1967
- Santa Fe Lodge No. 460 v. Employment Security CommissionNew Mexico Supreme Court · 1945
- Benevolent & Protective Order of Elks, Lodge No. 461 v. New Mexico Property Appraisal DepartmentNew Mexico Supreme Court · 1972
- Benevolent & P. Ord. of Elks v. New Mexico Prop. ADNew Mexico Supreme Court · 1972
3Cited by8 opinions
- NRA Special Contribution Fund v. Board of County CommissionersNew Mexico Court of Appeals · 1979
- El Castillo Ret. Residences v. MartinezNew Mexico Supreme Court · 2017
- Lovelace Center for the Health Sciences v. BeachNew Mexico Court of Appeals · 1980
- Pecos River Open Spaces, Inc. v. County of San MiguelNew Mexico Court of Appeals · 2013
- El Castillo Retirement Residences v. MartinezNew Mexico Court of Appeals · 2015
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