Legal Opinion
Four Hills Country Club v. Bernalillo County Property Tax Protest Board
New Mexico Court of Appeals
Decided October 30, 1979No. 3899PublishedCited by 15 opinions
1Opinion of the Court
OPINION
WALTERS, Judge.
Following a protest hearing requested by the taxpayer, the Bernalillo County Valuation Protests Board (Board) upheld the county assessor’s valuation of 156 acres owned by and operated as the Four Hills Country Club (Four Hills), and the tax assessed against it. Four Hills appeals, contending arbitrary, capricious, and erroneous valuation because the comparable sales data accepted by the Board lacked proper foundation and because the Board ignored the 10% limitation on annual tax increases mandated by § 7-36-17, N.M.S.A. 1978. We reverse.
In 1977 the parties stipulated…
2Cases cited13 opinions
- Palmer v. City of Long BeachCalifornia Supreme Court · 1948
- First National Bank v. Bernalillo County Valuation Protest BoardNew Mexico Court of Appeals · 1977
- Petition of KinscherffNew Mexico Court of Appeals · 1976
- State v. DominguezNew Mexico Court of Appeals · 1977
- Peterson Properties, Del Rio Plaza Shopping Center v. Valencia County Valuation Protests BoardNew Mexico Court of Appeals · 1976
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- State v. FosterNew Mexico Supreme Court · 1999
- Duran v. General Motors Corp.New Mexico Court of Appeals · 1984
- Shamalon Bird Farm, Ltd. v. United States Fidelity & Guaranty Co.New Mexico Supreme Court · 1991
- Walker v. L.G. Everist, Inc.New Mexico Court of Appeals · 1985
- BREEZY KNOLL ASS'N. v. Town of MorrisSupreme Court of Connecticut · 2008
10 more not listed; retrieve them via the Exa API.