NRA Special Contribution Fund v. Board of County Commissioners

I respectfully dissent.

Justice Oman speaking for the Supreme Court in Benevolent & P. Ord. of Elks v. New Mexico Prop. A. D., 83 N.M. 445, 493 P.2d 411 (1972) resolved any prior conflicts in the guides or rules for the construction of Article VIII, § 3 of the New Mexico Constitution:

“The rule in New Mexico is that of reasonable construction, without favor or prejudice to either the taxpayer or the State, to the end that the probable intent of the provision is effectuated and the public interests to be subserved thereby are furthered.”

Justice Oman also had this to say in the same opinion:

“Altho…