GRACE, INC. v. BOARD OF COUNTY COM'RS, ETC.

No. 5233.

639 P.2d 69 (1981)

97 N.M.App. 260

GRACE, INCORPORATED, a New Mexico Non-Profit Corporation, Plaintiff-Appellant, v. The BOARD OF COUNTY COMMISSIONERS, COUNTY OF BERNALILLO, State of New Mexico, Defendants-Appellees.

Court of Appeals of New Mexico.

Rehearing Denied December 1, 1981.

Writ of Certiorari Denied January 20, 1982.


Attorney(s) appearing for the Case

Perry S. Key, Albuquerque, for plaintiff-appellant.

Kenneth A. Hunt, Asst. County Atty., Albuquerque, for defendants-appellees.


OPINION

WALTERS, Chief Judge.

Plaintiff appeals from denial of a property tax refund it sought in District Court, claiming exemption under Art. VIII, § 3 of the New Mexico Constitution.

The constitutional provision relied on by plaintiff is as follows:

* * * [A]ll church property not used for commercial purposes, all property used for educational or charitable purposes * * shall be exempt from taxation.

It appears from the...

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