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U.V. INDUSTRIES v. PROPERTY TAX DIV., ETC.

No. 3906.

603 P.2d 1108 (1979)

93 N.M. 651

U. V. INDUSTRIES, INC., Appellant, v. The PROPERTY TAX DIVISION OF the TAXATION AND REVENUE DEPARTMENT of the State of New Mexico, Appellee.

Court of Appeals of New Mexico.

Rehearing Denied November 21, 1979.

Attorney(s) appearing for the Case

Oliver W. Gushee, Jr., Thomas A. Nelson, Salt Lake City, Utah, Fred C. Hannahs, Montgomery, Andrews & Hannahs, Santa Fe, for appellant.

Jeff Bingaman, Atty. Gen., Sarah Bennett, John C. Cook, Sp. Asst. Attys. Gen., Santa Fe, for appellee.

OPINION

WOOD, Chief Judge.

The appeal concerns the valuation, for property tax purposes, of class one productive mineral property, see § 7-36-22(A), N.M.S.A. 1978, and property used in connection with that property. The taxpayer, U.V. Industries, Inc., claims the negative value of class one productive mineral property, for tax year 1978, should be applied against the positive value of other property used in...

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