Legal Opinion
Benevolent & Protective Order of Elks, Lodge No. 461 v. New Mexico Property Appraisal Department
New Mexico Court of Appeals
Decided July 30, 1971No. 590PublishedCited by 3 opinions
1Opinion of the Court
OPINION
HENDLEY, Judge.
The Benevolent and Protective Order of Elks, Lodge No. 461, (Elks) filed a direct appeal, pursuant to § 72-25-19, N.M.S.A. 1953 (Int.Supp.1970), from an adverse ruling of the Property Tax Appeal Board (State) which relates to (1) the assessment of the Elks’ property for 1969 as not being within the taxable exemption portion of Article VIII, Section 3 of the New Mexico Constitution, and (2) the State’s decision being arbitrary and capricious in its refusal to accept the Elks’ requested findings of fact.
We affirm.
CHARITABLE TAX EXEMPTION.
Article VIII, Section 3 of the New…
2Cases cited9 opinions
- Temple Lodge No. 6, A.F. A.M. v. TierneyNew Mexico Supreme Court · 1933
- Mountain View Homes, Inc. v. State Tax CommissionNew Mexico Supreme Court · 1967
- Indianapolis Elks Building Corp. v. State Board of Tax CommissionersIndiana Court of Appeals · 1969
- Brockton Knights of Columbus Building Ass'n v. Assessors of BrocktonMassachusetts Supreme Judicial Court · 1947
- Santa Fe Lodge No. 460 v. Employment Security CommissionNew Mexico Supreme Court · 1945
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- United Veterans Organization v. New Mexico Property Appraisal DepartmentNew Mexico Court of Appeals · 1972
- CAVU Co. v. MartinezNew Mexico Court of Appeals · 2013
- Cavu Co. v. MartinezNew Mexico Court of Appeals · 2013