Jicarilla Apache Nation v. Rio Arriba County Assessor
New Mexico Court of Appeals
1Opinion of the Court
OPINION
FRY, Judge.
{1} Appellant Jicarilla Apache Nation (the Nation) appeals a decision by the Rio Arriba County Valuation Protests Board (the Board), affirming in relevant part a June 2000 amended notice of valuation issued by the Rio Arriba County Assessor (the Assessor), for a 32,075.8-acre property known as the Lodge at Chama (the Ranch). We consider the statutes and regulations governing the special mode of valuation for agricultural property and conclude that the Board’s interpretation of this law was erroneous. We reverse the Board’s determination.
BACKGROUND
{2} The Ranch is a…
2Cases cited15 opinions
- Sims v. SimsNew Mexico Supreme Court · 1996
- High Ridge Hinkle Joint Venture v. City of AlbuquerqueNew Mexico Supreme Court · 1998
- Rio Grande Chapter of the Sierra Club v. New Mexico Mining CommissionNew Mexico Supreme Court · 2002
- Hale v. Basin Motor Co.New Mexico Supreme Court · 1990
- State Ex Rel. Quintana v. SchnedarNew Mexico Supreme Court · 1993
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3Cited by5 opinions
- Jicarilla Apache Nation v. Rio Arriba CountyCourt of Appeals for the Tenth Circuit · 2006
- Jicarilla Apache Nation v. RodarteNew Mexico Supreme Court · 2004
- Zhao v. MontoyaNew Mexico Court of Appeals · 2012
- Jicarilla Apache Nation v. RodarteNew Mexico Supreme Court · 2004
- Zhao v. MontoyaNew Mexico Court of Appeals · 2012