Legal Opinion
Hooper v. Bernalillo County Assessor
New Mexico Court of Appeals
Decided March 22, 1984No. 7307PublishedCited by 4 opinions
1Opinion of the Court
OPINION
MINZNER, Judge.
The Bernalillo County Assessor (“Assessor”) denied Appellants Alvin D. and Mary N. Hooper’s (“collectively referred to as Hooper”) claim for a veteran’s exemption under NMSA 1978, Section 7-37-5(C)(3)(d) (Repl.Pamp.1983). The statute exempts $2,000.00 of the taxable value of property for any honorably discharged Vietnam veteran who served on active duty for at least ninety days and who was a New Mexico resident prior to May 8, 1976. Following a hearing, the Bernalillo County Valuation Protests Board (“Board”) upheld the Assessor’s denial. Hooper appeals pursuant to NMSA…
2Cases cited23 opinions
- Shapiro v. ThompsonSupreme Court of the United States · 1969
- Dunn v. BlumsteinSupreme Court of the United States · 1972
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Memorial Hospital v. Maricopa CountySupreme Court of the United States · 1974
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
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3Cited by4 opinions
- Hooper v. Bernalillo County AssessorSupreme Court of the United States · 1985
- Hi-Country Buick GMC, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2015
- Hooper v. Bernalillo County AssessorSupreme Court of the United States · 1985
- Hooper v. Bernalillo County AssessorSupreme Court of the United States · 1985