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BENEVOLENT & P. ORD. OF ELKS v. NEW MEXICO PROP. A. D.

No. 9315.

493 P.2d 411 (1972)

83 N.M. 447

The BENEVOLENT AND PROTECTIVE ORDER OF ELKS, LODGE NO. 461, Petitioner, v. NEW MEXICO PROPERTY APPRAISAL DEPARTMENT, Respondent.

Supreme Court of New Mexico.

January 28, 1972.

Attorney(s) appearing for the Case

Nordhaus & Moses, Donald B. Moses, James F. Beckley, Albuquerque, for petitioner.

David L. Norvel, Atty. Gen., Anne K. Bingaman, Asst. Atty. Gen., Santa Fe, for respondent.

OPINION

OMAN, Justice.

This cause is before us on a writ of certiorari issued to the New Mexico Court of Appeals. That court affirmed the Property Tax Appeal Board in holding plaintiff's property subject to ad valorem taxes. The Benevolent and Protective Order of Elks, Lodge No. 461 v. New Mexico Property Appraisal Department, No. 590, Court of Appeals, decided July 30, 1971. We agree with the opinion of the Court of Appeals and affirm its decision.

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