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SANDIA SAVINGS AND LOAN ASSOCIATION v. KLEINHEIM

No. 7356.

391 P.2d 324 (1964)

74 N.M. 95

SANDIA SAVINGS AND LOAN ASSOCIATION, a Corporation, Plaintiff-Appellant, v. Mae KLEINHEIM, Treasurer of Bernalillo County, State of New Mexico, Defendant-Appellee.

Supreme Court of New Mexico.

April 6, 1964.

Attorney(s) appearing for the Case

Cornell & Clayburgh, Albuquerque, for appellant.

Earl E. Hartley, Atty. Gen., Thomas A. Donnelly, Asst. Atty. Gen., Santa Fe, for appellee.

John B. Speer, Sp. Asst. Atty. Gen., Santa Fe, amicus curiae.

MOISE, Justice.

Plaintiff is a capital stock building and loan association organized under the provisions of Chap. 279, N.M.S.L. 1959 (§§ 48-15-26 to 48-15-37, inc., N.M.S.A. 1953).

For the year 1961 the state tax commission determined the actual value of the shares of capital stock of plaintiff and certified the same to the local assessor of Bernalillo County, as required by § 72-6-4, N.M.S.A. 1953. The value certified was determined in accordance...

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