Legal Opinion
Addis v. Santa Fe County Valuation Protests Board
New Mexico Court of Appeals
Decided October 25, 1977No. 3097PublishedCited by 15 opinions
1Opinion of the Court
OPINION
WOOD, Chief Judge.
Laws 1977, ch. 361 (compiled as § 72-29-6.1, N.M.S.A.1953, 1976-77 Int. Supp.) limit the amount the value of certain property may be increased for property taxation purposes. This appeal involves the efforts of the property owners to have the limitation applied in valuing their property for the 1977 property tax year. We discuss: (1) various procedural matters; (2) the applicability of § 72-29-6.1, supra; and (3) costs and attorney fees.
The property involved is vacant, basically unimproved land in Hyde Park Estates in Santa Fe County. The 1976 valuation for lot G-10…
2Cases cited13 opinions
- State Ex Rel. Overton v. New Mexico State Tax CommissionNew Mexico Supreme Court · 1969
- United Veterans Organization v. New Mexico Property Appraisal DepartmentNew Mexico Court of Appeals · 1972
- Aboud v. AdamsNew Mexico Supreme Court · 1973
- First National Bank v. Bernalillo County Valuation Protest BoardNew Mexico Court of Appeals · 1977
- Petition of KinscherffNew Mexico Court of Appeals · 1976
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Jones v. New Mexico State Racing CommissionNew Mexico Supreme Court · 1983
- Anaconda Co. v. Property Tax DepartmentNew Mexico Court of Appeals · 1979
- Chalamidas v. Environmental Improvement DivisionNew Mexico Court of Appeals · 1984
- Kerr-McGee Nuclear Corp. v. New Mexico Environmental Improvement BoardNew Mexico Court of Appeals · 1981
- Hansman v. Bernalillo County AssessorNew Mexico Court of Appeals · 1980
10 more not listed; retrieve them via the Exa API.