Peterson Properties, Del Rio Plaza Shopping Center v. Valencia County Valuation Protests Board
New Mexico Court of Appeals
1Opinion of the Court
OPINION
SUTIN, Judge.
Taxpayer appealed an order of the Valencia County Valuation Protests Board that no change be made in the valuation records of the county assessor on taxpayer’s property for the year 1975. The assessment appealed from involves only that assessment levied against the land. The improvement assessment is not in litigation. We affirm.
A. Facts at Flearing and Decision
Taxpayer owns about 8j/¿ acres of land in Belen, Valencia County, New Mexico, upon which Del Rio Shopping Center was built. Taxpayer’s market valuation was $92,535.00, which was the purchase price paid for the land…
Also in this document: Concurrence.
2Cases cited22 opinions
- Deitch Co. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
- McKnight Shopping Center, Inc. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
- Buhl Foundation v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1962
- Tome Land & Improvement Co. v. SilvaNew Mexico Supreme Court · 1972
- Ernest W. Hahn, Inc. v. County AssessorNew Mexico Court of Appeals · 1975
17 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- First National Bank v. Bernalillo County Valuation Protest BoardNew Mexico Court of Appeals · 1977
- Matter of Adoption of John DoeNew Mexico Court of Appeals · 1982
- Vigil v. Thriftway Marketing Corp.New Mexico Court of Appeals · 1994
- Grand Lodge of Ancient & Accepted Masons v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1987
- Four Hills Country Club v. Bernalillo County Property Tax Protest BoardNew Mexico Court of Appeals · 1979
19 more not listed; retrieve them via the Exa API.