Legal Opinion
Board of Equalization v. Heights Real Estate Co.
New Mexico Supreme Court
Decided March 23, 1964No. 7355PublishedCited by 4 opinions
1Opinion of the Court
CHAVEZ, Justice..
Respondents-appellants appeal from a judgment of .the district court of Bernalillo County, which construed § 72-1-3, N.M. S.A., 1953 Comp., as requiring the county 'assessor to place lands being purchased under contract from the State of New Mexico on the tax assessment roll at 16% of the total contract price paid for said lands, or the true market value thereof. Petitioners-appellees will be referred to as the “Board,” and respondents-appellants ás “purchasers.”
The Boárd filed a petition against the New Mexico State Tax Commission and the State of New Mexico, alleging that…
2Cases cited13 opinions
- State Board of Assessors v. Central RailroadSupreme Court of New Jersey · 1886
- Olds v. Little Horse Creek Cattle Co.Wyoming Supreme Court · 1914
- Samosa v. LopezNew Mexico Supreme Court · 1914
- State v. v. T. R. R. Co.Nevada Supreme Court · 1896
- Ballerino v. MasonCalifornia Supreme Court · 1890
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3Cited by4 opinions
- Ratner v. Stark County Board of RevisionOhio Supreme Court · 1986
- State Department of Assessments & Taxation v. Greyhound Computer Corp.Court of Appeals of Maryland · 1974
- Laguna Gatuna, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Property Appraisal Department v. RansomNew Mexico Court of Appeals · 1973