NRA Special Contribution Fund v. Board of County Commissioners
New Mexico Court of Appeals
1Opinion of the Court
OPINION
SUTIN, Judge.
Plaintiff, an arm of the National Rifle Association of America, brought suit for a refund of 1976 property taxes paid and to have its real estate exempt from taxation under Article VIII, § 3 of New Mexico’s Constitution. Judgment was entered for plaintiff and defendants appeal. We reverse.
The trial court made the following pertinent findings of fact:
1. The NRA Special Contribution Fund is a Trust and nonprofit association organized by adoption of a constitution and by-laws on April 2, 1973. The said Trust was established for charitable, educational and scientific purposes…
Also in this document: Concurrence.
2Cases cited32 opinions
- United Veterans Organization v. New Mexico Property Appraisal DepartmentNew Mexico Court of Appeals · 1972
- Temple Lodge No. 6, A.F. A.M. v. TierneyNew Mexico Supreme Court · 1933
- Experiment in International Living, Inc. v. Town of BrattleboroSupreme Court of Vermont · 1968
- Bohemian Gymnastic Ass'n Sokol of City of NY v. HigginsCourt of Appeals for the Second Circuit · 1945
- Hazen v. National Rifle Ass'n of AmericaCourt of Appeals for the D.C. Circuit · 1938
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3Cited by22 opinions
- Nebraska State Bar Foundation v. Lancaster County Board of EqualizationNebraska Supreme Court · 1991
- Grand Lodge of Ancient & Accepted Masons v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1987
- Georgia O'Keeffe Museum v. County of Santa FeNew Mexico Court of Appeals · 2002
- El Castillo Ret. Residences v. MartinezNew Mexico Supreme Court · 2017
- Pecos River Open Spaces, Inc. v. County of San MiguelNew Mexico Court of Appeals · 2013
17 more not listed; retrieve them via the Exa API.