1. Home
  2. Browse Decisions
  3. P.2d
  4. 378 P.2d
  5. 378 P.2d 619 (1963)
 

GERNER v. STATE TAX COMMISSION

No. 6969.

378 P.2d 619 (1963)

71 N.M. 385

Boyd E. GERNER, Plaintiff-Appellant, v. The STATE TAX COMMISSION of New Mexico, F. Wayne Laws, D. D. Monroe and Felipe Sanchez Y Baca, Members of said Commission, the Board of County Commissioners of Valencia County Sitting as a County Board of Equalization, and the Individual Members Thereof, and the County Assessor of Valencia County, Defendants-Appellees.

Supreme Court of New Mexico.

February 5, 1963.

Attorney(s) appearing for the Case

Gilbert, White & Gilbert, Sumner S. Koch, Santa Fe, for appellant.

Earl E. Hartley, Atty. Gen., Adolf J. Krehbiel, John W. Shaver, Special Asst. Attys. Gen., Santa Fe, for appellees.

NOBLE, Justice.

This appeal is from a judgment of the district court, affirming a decision of the State Tax Commission, sustaining a valuation placed upon real property in Valencia County by the taxing authorities.

The sole question presented by this appeal is whether appellant's lands were reasonably classified. The facts are quite simple and, for the most part, are uncontradicted. It appears to be conceded that during the period 1928-33, the Nicolas Duran...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases