RUTHERFORD v. CTY ASSESSOR FOR BERNALILLO CTY

No. 2302.

552 P.2d 479 (1976)

89 N.M. 348

George RUTHERFORD, George A. Rutherford, Inc., a New Mexico Corporation, Presbyterian Hospital Center, a New Mexico nonprofit Corporation, Appellants, v. COUNTY ASSESSOR FOR BERNALILLO COUNTY, New Mexico, Appellee.

Court of Appeals of New Mexico.

Rehearing Denied June 17, 1976.


Attorney(s) appearing for the Case

Scott H. Mabry and David F. Boyd, Jr., Albuquerque, for appellants.

Joe C. Diaz, Asst. Dist. Atty., Sandra A. Grisham and Vance Mauney, Albuquerque, for appellee.

Toney Anaya, Atty. Gen., Santa Fe, John C. Cook and Joseph T. Sprague, Property Tax Dept., Asst. Attys. Gen., Santa Fe, amicus.


OPINION

SUTIN, Judge.

The Bernalillo County Valuation Protests Board ruled that taxpayers' property be placed on the assessment roll at market value and that no exemption be granted. We affirm.

The property assessed was the Presbyterian Hospital Center Professional Office Building, Albuquerque, New Mexico.

Under various documents executed, Rutherford is the legal owner of the property. Presbyterian Hospital Center is the equitable owner....

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