State v. Board of Trustees

OPINION OP THE COURT

RAYNOLDS, C. J.

This is an appeal from the district court of San Miguel county denying the appellant, the board of trustees of the town of Las Vegas, exemption claimed by said board from taxation of the property of the Las Vegas grant, under article 8, § 3, of the Constitution.

Appellant contends that the lands of the Las Vegas grant, over which it exercises control, is such an organization or instrumentality of the state government as to come within the exemptions of the Constitution. The question before us involves the construction of article 8, § 3, which is as follows:

“Th…