Legal Opinion
First National Bank v. Bernalillo County Valuation Protest Board
New Mexico Court of Appeals
Decided January 18, 1977No. 2671PublishedCited by 35 opinions
1Opinion of the Court
OPINION
SUTIN, Judge.
This is an appeal from orders entered by the Bernalillo County Valuation Protest Board. The protest was heard by only two members of the board and the order entered was signed by the chairman of the board. This was not in compliance with the law that a majority of the board attend the hearing. Petition of Kinscherff, 89 N.M. 669, 556 P.2d 355 (Ct.App.1976). The orders are void for lack of jurisdiction. We reverse.
This appeal demands additional guidelines for taxpayers and the board.
A. The county assessor has an alternative method of valuation.
The county assessor has a duty…
2Cases cited20 opinions
- United States v. Chicago, Milwaukee, St. Paul & Pacific R.Supreme Court of the United States · 1935
- People v. SmithCalifornia Supreme Court · 1955
- Ernest W. Hahn, Inc. v. County AssessorNew Mexico Court of Appeals · 1975
- Winston v. New Mexico State Police BoardNew Mexico Supreme Court · 1969
- Eastern Massachusetts Street Railway Co. v. Massachusetts Bay Transportation AuthorityMassachusetts Supreme Judicial Court · 1966
15 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Montoya v. Villa Linda Mall, Ltd.New Mexico Supreme Court · 1990
- State v. HarrisNew Mexico Court of Appeals · 1984
- Board of Education v. New Mexico State Board of EducationNew Mexico Court of Appeals · 1987
- Cueto v. Stahmann Farms, Inc.New Mexico Court of Appeals · 1980
- Public Service Co. v. New Mexico Public Service CommissionNew Mexico Supreme Court · 1987
30 more not listed; retrieve them via the Exa API.