Berger v. University of New Mexico

OPINION OP THE COURT. .

PARKER, C. J.

This is an appeal from the same judgment which was dicussed in Berger et al. v. Santa Fe College, 28 N. M. 545, 215 Pac. 825. The appeal in this instance is by the holder of the tax title, which was held in the judgment to be invalid. The appellant in this case, James W. Norment, assigns many errors, but discusses only one, which is fundamental, and which will dispose of the appeal. The question presented is as to when and under what circumstances property used for the purposes mentioned in the statute, and which, when so used, is exempt from taxation, may…