WELCH v. SANDOVAL VALUATION PROTESTS BD.

No. 17850.

945 P.2d 452 (1997)

123 N.M. 722

1997-NMCA-086

Nelson WELCH and Nina Welch, Plaintiffs-Appellants, v. SANDOVAL COUNTY VALUATION PROTESTS BOARD and Office of the Sandoval County Assessor, Defendants-Appellees.

Court of Appeals of New Mexico.

Certiorari Denied September 17, 1997.


Attorney(s) appearing for the Case

Christina J. Bruff, Albuquerque, for Plaintiffs-Appellants.

Theodore C. Baca, Bernalillo, Robert J. Desiderio, Albuquerque, for Defendants-Appellees.


OPINION

HARTZ, Chief Judge.

(1) Pursuant to New Mexico's statehood compact with the United States, the New Mexico Constitution forbids the State from imposing upon an Indian tribe any property tax with respect to the tribe's reservation lands. N.M. Const. art. XXI, § 2. Under our Property Tax Code, NMSA 1978, ch. 7, arts. 35 to 38 (Repl.Pamp.1995), Indian tribes therefore come within the definition of "exempt entity." See § 7-36-4...

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