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STATE EX REL. CASTILLO CORP. v. NEW MEXICO ST. T. COM'N

No. 8657.

443 P.2d 850 (1968)

79 N.M. 357

STATE of New Mexico ex rel. CASTILLO CORPORATION, a New Mexico corporation, Relator, v. The New MEXICO STATE TAX COMMISSION and Commissioners Ben Chavez, Frank S. Ortiz and Anthony J. Albert, Respondents.

Supreme Court of New Mexico.

July 22, 1968.

Attorney(s) appearing for the Case

Stephenson, Campbell & Olmsted, Charles D. Olmsted, Santa Fe, for relator.

Paul W. Robinson, Albuquerque, for respondents.

John B. Speer, Albuquerque, amicus curiae.

OPINION

CARMODY, Justice.

We issued our alternative writ of mandamus, directing that the respondents perform the duties enjoined upon them by art. VIII, § 1, of the New Mexico Constitution and § 72-6-12.1, N.M.S.A. 1953, by determining, fixing and promulgating a uniform assessment percentage ratio to be used in all counties of the State for the year 1968.

The question presented is whether there is a clear legal duty requiring the State...

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