Legal Opinion
Southwestern Public Service Co. v. Chaves County
New Mexico Supreme Court
Decided July 13, 1973No. 9426PublishedCited by 11 opinions
1Opinion of the Court
OPINION
STEPHENSON, Justice.
Petitioner-Appellant (“Southwestern”) filed suit in Chaves County District Court pursuant to § 72-5-4, N.M.S.A.1953 for the recovery of certain property taxes paid under protest for the 1970 tax year. The case was tried to the court. After making its decision, the court entered judgment denying relief. Southwestern appealed.
Southwestern is a public utility, producing, transmitting and selling electrical current in Chaves County, other counties in New Mexico and in other states. In accordance with normal procedures it rendered its New Mexico properties to the State…
2Cases cited10 opinions
- M. P. Moller, Inc. v. WilsonCalifornia Supreme Court · 1936
- Hockett v. WinksNew Mexico Supreme Court · 1971
- Southern California Telephone Co. v. State Board of EqualizationCalifornia Supreme Court · 1938
- Garrison General Tire Service, Inc. v. MontgomeryNew Mexico Supreme Court · 1965
- Pfleiderer v. City of AlbuquerqueNew Mexico Supreme Court · 1965
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- State v. VogenthalerNew Mexico Court of Appeals · 1976
- Northern Natural Gas Co. v. State Board of Equalization & AssessmentNebraska Supreme Court · 1989
- Brink Electric Construction Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1995
- Brink Electric Construction Co. v. State, Department of RevenueSouth Dakota Supreme Court · 1991
- Kerman v. SwaffordNew Mexico Court of Appeals · 1984
6 more not listed; retrieve them via the Exa API.