Scholle v. State Tax Commission

HUDSPETH, Chief Justice.

Fred Scholle sued for the cancellation of assessments of improvements on his property in Belen, Valencia county, N. Mex.. and the return of taxes paid under protest.'

For the years 1931 and 1933 there was no appeal from the valuation placed upon the property by the assessor, but Scholle maintains that the assessments are illegal and invalid, and that he has a right to invoke the jurisdictional remedies against the illegal acts of the assessor. This question was determined adverse to Scholle in Re Blatt, 41 N.M. 269, 67 P.2d 293, 303, 110 A.L.R. 656, where we quoted from…