ZWAAGSTRA v. BD. OF CTY. COM'RS

No. 15766.

894 P.2d 1031 (1995)

119 N.M. 675

Bertinus J. ZWAAGSTRA, and Diane H. Zwaagstra, Plaintiffs-Appellees, v. The BOARD OF COUNTY COMMISSIONERS OF the COUNTY OF DONA ANA, Defendant-Appellant.

Court of Appeals of New Mexico.

April 20, 1995.


Attorney(s) appearing for the Case

Kim E. Kaufman, Albuquerque, for plaintiffs-appellees.

Regina A. Ryanczak, Asst. County Atty., Las Cruces, for defendant-appellant.


OPINION

BLACK, Judge.

Appellees, Bertinus Zwaagstra and Diane Zwaagstra (Taxpayers), own and operate two dairies in Dona Ana County, New Mexico. Taxpayers reported their livestock, equipment, and other personal property to the Dona Ana County Tax Assessor (the Assessor) for property tax valuation.

The Assessor determined that Taxpayers intentionally failed to report a complete list of all taxable personal property. Relying on NMSA 1978, Section 7...

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