OPINION
ANDREWS, Judge.
This appeal brought pursuant to the Tax Administration Act [§ 7-1-1 et seq., N.M.S.A. 1978], involves a question of the applicability of the compensating tax deduction authorized by § 7-9-77, N.M.S.A. 1978.
Kaiser Steel Corporation (Kaiser) operates a coal mine in Colfax County, New Mexico, for which it acquired certain pieces of mining equipment, including a "dragline" and "continuous miner," the taxable value of...
Let's get started
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.