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ANACONDA CO. v. PROPERTY TAX DEPT.

No. 3702.

608 P.2d 514 (1979)

94 N.M. 202

The ANACONDA COMPANY, Plaintiff-Appellant, Cross-Appellee, v. PROPERTY TAX DEPARTMENT of the State of New Mexico, Defendant-Appellee, Cross-Appellant.

Court of Appeals of New Mexico.

Writ of Certiorari Denied January 21, 1980.

Attorney(s) appearing for the Case

Owen M. Lopez, Thomas W. Olson, Gary R. Kilpatric, Montgomery, Andrews & Hannahs, Sante Fe, for Anaconda Co.

Jeff Bingaman, Atty. Gen., John C. Cook and Jan Unna, Sp. Asst. Attys. Gen., Santa Fe, for Tax Dept.

OPINION

LOPEZ, Judge.

Pursuant to §§ 7-38-39 and 7-38-40, N.M.S.A. 1978, Anaconda filed suit in the District Court claiming a refund for certain ad valorem taxes paid voluntarily and under protest for tax years 1975 and 1976. The District Court denied refund on all but a portion of the claim for 1975. Anaconda appeals the denial of the remainder of the refund in 1975 and all of the refund in 1976. The Property Tax Department cross-appeals on the...

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