Chapman v. City of Albuquerque

McGHEE, Justice.

The question before us in this litigation is the authority of the City of Albuquerque to enact its ordinances number 1075 and number 1085 and to enforce them through regulations granting certain exemptions and making certain distinctions. The purpose of enacting both ordinances was to make available increased funds for the operation and maintenance of the water and sewer facilities operated by the city.

Ordinance number 1075 reads in part as follows:

“Section 2. There is hereby imposed upon all improved lots or unsubdivided land within the City of Albuquerque, New Mexico, not…