Legal Opinion
2727 San Pedro LLC v. Bernalillo County Assessor
New Mexico Court of Appeals
Decided September 13, 2016No. Docket 34,869PublishedCited by 3 opinions
1Opinion of the Court
OPINION
WECHSLER, Judge.
{1} This appeal arises from proceedings related to Appellant 2727 San Pedro LLC’s formal protest of Appellee Bernalillo County Assessor’s (the Assessor) 2014 notice of value for the subject property for property tax purposes. After considering evidence from both parties, the Bernalillo County Valuation Protests Board (the Protests Board) valued the property at $900,200 — the amount proposed by the Assessor. Appellant appealed to the district court, which affirmed.
{2} This Court granted certiorari under Rule 12-505 NMRA to resolve questions related to the sufficiency of…
2Cases cited14 opinions
- National Council on Compensation Insurance v. New Mexico State Corp. CommissionNew Mexico Supreme Court · 1988
- First National Bank v. Bernalillo County Valuation Protest BoardNew Mexico Court of Appeals · 1977
- Peterson Properties, Del Rio Plaza Shopping Center v. Valencia County Valuation Protests BoardNew Mexico Court of Appeals · 1976
- Willow Valley Manor, Inc. v. Lancaster County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2002
- Smith v. BD. OF SUP'RS OF FAIRFAX COUNTYSupreme Court of Virginia · 1987
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3Cited by3 opinions
- 2727 San Pedro LLC v. Bernalillo County AssessorNew Mexico Court of Appeals · 2019
- AFSCME v. City of Las VegasNew Mexico Court of Appeals · 2019
- Gemini Las Colinas, LLC v. N.M. Tax'n & Revenue Dep'tNew Mexico Court of Appeals · 2023