Legal Opinion
Kaiser Steel Corp. v. Property Appraisal Department
New Mexico Court of Appeals
Decided September 3, 1971No. 582PublishedCited by 17 opinions
1Opinion of the Court
OPINION
WOOD, Chief Judge.
The appeal is concerned with the evaluation for ad valorem tax purposes of mine run coal produced at the York Canyon mine •of Kaiser (Kaiser Steel Corporation) in Colfax County. The three issues concern: (1) the assessed valuation; (2) the refusal to allow certain claimed deductions; and (3) the method of averaging used in determining the valuation.
The property appraisal department is the successor to the State Tax Commission. Section 72-25-3, N.M.S.A.1953 (1970 Int. Supp.). Under § 72-6-7(6), N.M.S.A.1953 (Repl. Vol. 10, pt. 2) it is to determine “ * * * the market…
2Cases cited25 opinions
- Universal Camera Corp. v. National Labor Relations BoardSupreme Court of the United States · 1951
- Tapia v. Panhandle Steel Erectors CompanyNew Mexico Supreme Court · 1967
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- State v. ClarkNew Mexico Supreme Court · 1969
- United States v. Henderson Clay ProductsCourt of Appeals for the Fifth Circuit · 1963
20 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Duke City Lumber Company, Inc. v. TerrelNew Mexico Supreme Court · 1975
- United Veterans Organization v. New Mexico Property Appraisal DepartmentNew Mexico Court of Appeals · 1972
- New Mexico Human Services Department v. GarciaNew Mexico Supreme Court · 1980
- First National Bank v. Bernalillo County Valuation Protest BoardNew Mexico Court of Appeals · 1977
- Anaconda Co. v. Property Tax DepartmentNew Mexico Court of Appeals · 1979
12 more not listed; retrieve them via the Exa API.