Herd v. State Tax Commission of N.M.

OPINION OP THE COURT

PARKER, C. J.

The State Tax Commission ordered and had made a reassessment of Socorro county, proceeding under the provisions of subsection 9, of section 507, of chapter • 133, Laws 1921, which is as follows:

“If in the judgment of the commission any county assessor has failed to properly assess,the property in any county either in whole or in part, the commission shall have the power and be charged with the duty of causing the ■ property in such county to be reassessed either in whole or in part as in the judgment of the commission shall appear necessary. The actual cost of…