Pecos River Open Spaces, Inc. v. County of San Miguel

OPINION

HANISEE, Judge.

{1} This case presents us with an issue of first impression as to whether, as a matter of law, conservation of property can constitute a charitable use, thereby exempting the land from property taxes under Article VIII, Section 3 of the New Mexico Constitution. We conclude that conservation is a charitable use under Article VIII, Section 3 if conservation of the particular land at issue provides a substantial benefit to the public. We affirm the district court’s order that the land at issue is exempt from taxation under Article VIII, Section 3.

I. BACKGROUND

{2} Pecos…