Grace, Inc. v. Board of County Commissioners

OPINION

WALTERS, Chief Judge.

Plaintiff appeals from denial of a property tax refund it sought in District Court, claiming exemption under Art. VIII, § 3 of the New Mexico Constitution.

The constitutional provision relied on by plaintiff is as follows:

* * * [A]ll church property not used for commercial purposes, all property used for educational or charitable purposes * * shall be exempt from taxation.

It appears from the trial court’s findings that Grace, Inc. (“Grace”) is a non-profit corporation governed by the laws and regulations of the Methodist Church. The parties stipulated that the…