Legal Opinion
Georgia O'Keeffe Museum v. County of Santa Fe
New Mexico Court of Appeals
Decided October 2, 2002No. 22,202PublishedCited by 16 opinions
1Opinion of the Court
OPINION
SUTIN, Judge.
{1} The opinion filed in this case on September 30, 2002, is withdrawn and the following opinion is substituted therefor.
{2} The Georgia O’Keeffe Museum, a private corporation (O’Keeffe), protested the assessment of property tax by the County of Santa Fe (the County), claiming an exemption for its museum property under New Mexico Constitution Article VIII, Section 3. The County Valuation Protests Board (the Board) upheld the assessment on the ground that O’Keeffe “failed to produce sufficient competent evidence” that “a substantial use, and the primary use, of the ...…
2Cases cited17 opinions
- Cooper v. Chevron U.S.A., Inc.New Mexico Supreme Court · 2002
- Morgan Keegan Mortgage Co. v. CandelariaNew Mexico Court of Appeals · 1997
- Ernest W. Hahn, Inc. v. County AssessorNew Mexico Court of Appeals · 1975
- 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
12 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- STATE JUDICIAL STANDARDS COM'N v. EspinosaNew Mexico Supreme Court · 2003
- State ex rel. New Mexico Judicial Standards Commission v. EspinosaNew Mexico Supreme Court · 2003
- 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
- El Castillo Retirement Residences v. MartinezNew Mexico Court of Appeals · 2015
11 more not listed; retrieve them via the Exa API.