Legal Opinion
Welch v. Sandoval County Valuation Protests Board
New Mexico Court of Appeals
Decided July 31, 1997No. 17850PublishedCited by 5 opinions
1Opinion of the Court
OPINION
HARTZ, Chief Judge.(1) Pursuant to New Mexico’s statehood compact with the United States, the New Mexico Constitution forbids the State from imposing upon an Indian tribe any property tax with respect to the tribe’s reservation lands. N.M. Const, art. XXI, § 2. Under our Property Tax Code, NMSA 1978, eh. 7, arts. 35 to 38 (Repl.Pamp.1995), Indian tribes therefore come within the definition of “exempt entity.” See § 7-36-4(A)(2). Nonexempt entities — that is, all persons who are not exempt entities, § 7-36-4(A)(4) — may benefit from a tribe’s immunity from taxation. The Code for the…
2Cases cited15 opinions
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Hunter v. UnderwoodSupreme Court of the United States · 1985
- Califano v. AznavorianSupreme Court of the United States · 1978
- Williams v. JonesSupreme Court of Florida · 1975
- Jetton v. University of the SouthSupreme Court of the United States · 1908
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3Cited by5 opinions
- Board of Com'rs of Rio Arriba County v. GreacenNew Mexico Supreme Court · 2000
- Johnson v. ShulerNew Mexico Supreme Court · 2001
- In Re Extradition of MartinezNew Mexico Supreme Court · 2001
- Zhao v. MontoyaNew Mexico Supreme Court · 2014
- Villanueva v. City of TucumcariNew Mexico Court of Appeals · 1998