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INT'L MIN. & CHEM. CORP. v. PROP. AP. DEPT.

No. 670.

492 P.2d 1265 (1971)

83 N.M. 402

INTERNATIONAL MINERALS & CHEMICAL CORPORATION (IMC), Appellant, v. PROPERTY APPRAISAL DEPARTMENT, State of New Mexico, Appellee.

Court of Appeals of New Mexico.

Rehearing Denied December 27, 1971.

Certiorari Denied January 18, 1972.

Attorney(s) appearing for the Case

Clarence E. Hinkle, Hinkle, Bondurant, Cox & Eaton, Roswell, for appellant.

David L. Norvell, Atty. Gen., Anne K. Bingaman, Asst. Atty. Gen., Santa Fe, for appellee.

OPINION

WOOD, Chief Judge.

This appeal concerns the valuation for ad valorem tax purposes of a portion of the potash products of IMC (International Minerals & Chemical Corporation). The dispute as to the valuation arose because of a formula used in arriving at the valuation. The specific issues are: (1) was the production involved subject to valuation for tax purposes under § 72-6-7.1, N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp. 1971); (2) was the...

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