Legal Opinion
Hooper v. Bernalillo County Assessor
Supreme Court of the United States
Decided June 24, 1985No. 84-231PublishedCited by 197 opinions
1Opinion of the CourtChief Justice Burger
We noted probable jurisdiction to decide whether a New Mexico statute that grants a tax exemption limited to those Vietnam veterans who resided in the State before May 8, 1976, violates the Equal Protection Clause of the Fourteenth Amendment.
I
Pursuant to Art. VIII, § 5, of the New Mexico Constitution, the New Mexico State Legislature has granted annual property tax exemptions to residents who served in the Armed Forces. As applied to Vietnam veterans currently residing in New Mexico, § 7-37-5 of the New Mexico Statutes1 exempts $2,000 of the taxable value of property for any honorably…
2Cases cited17 opinions
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3Cited by197 opinions
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