Legal Opinion

State Tax Commission v. Owsley

New Mexico Supreme Court

Decided March 28, 1923No. 2718Published

1Opinion of the Court

OPINION OP THE COURT

BRATTON, J.

On September 30, 1921, the appellee, Geo. 0. Owsley, presented his petition to the district attorney of the Seventh judicial district seeking relief against the payment of certain taxes, which he claimed to have been wrongfully and erroneously assessed against him during the years 1919 and 1920. Such petition was accepted by the district attorney and presented to the court. The State Tax Commission moved to dismiss tbe same because it was not presented within the time required by law. This motion was overruled, and the petition sustained, from which judgment…

2Cases cited1 opinion

  1. State Tax Commission v. Powers & ScrogginsNew Mexico Supreme Court · 1923

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