County of Bernalillo v. Ambell

OPINION

EASLEY, Justice.

Ambell filed a complaint requesting a refund of taxes paid for the year 1977. Its motion for summary judgment was granted. The defendants, the County of Bernalillo and others (County), appealed this ruling to the Court of Appeals, which affirmed the trial court. We granted certiorari and now reverse the Court of Appeals.

At issue is whether the ten per cent limit on property tax increases, established by Section 7-36-17, N.M.S.A. 1978, but since repealed by N.M. Laws 1979, ch. 268, section 3, applies to property which increased in property tax valuation because of a…