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SAN LUIS POWER & WATER CO. v. STATE

No. 5624.

263 P.2d 398 (1953)

57 N.M. 734

SAN LUIS POWER & WATER CO. v. STATE et al.

Supreme Court of New Mexico.

Rehearing Denied December 9, 1953.

Attorney(s) appearing for the Case

F.S. Merriau, Raton, L.H. Larwill, D.K. Wolfe, Jr., Denver, Colo., for appellant.

Ruben Rodriguez, Santa Fe, for State Tax Commission.

Hilario Rubio, Asst. Atty. Gen., for State of New Mexico.

F.A. Catron, Santa Fe, for Rio Costilla Livestock Ass'n.

COMPTON, Justice.

This proceeding challenges the validity of a tax deed and the assessment upon which it is based.

Appellant's property was assessed as follows:

"* * * the following described property heretofore assessed to The San Luis Power & Water Company, 404 Equitable Building, Denver, Colorado, situated in School District No. (10-14) in the County of Taos, State of New Mexico, to-wit:

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