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GEORGIA O'KEEFE MUSEUM v. COUNTY

No. 22,202.

62 P.3d 754 (2002)

133 N.M. 297

2003-NMCA-003

GEORGIA O'KEEFFE MUSEUM, Plaintiff-Appellant, v. COUNTY OF SANTA FE, et al., Defendants-Appellees.

Court of Appeals of New Mexico.

October 2, 2002.

Attorney(s) appearing for the Case

MacDonnell Gordon, Rodey, Dickason, Sloan, Akin & Robb, P.A., Kurt A. Sommer, Sommer, Fox, Udall, Othmer & Hardwick, P.A., Santa Fe, NM, for Appellant.

Christopher L. Graeser, Deputy County Attorney, Santa Fe, NM, for Appellees.

OPINION

SUTIN, Judge.

{1} The opinion filed in this case on September 30, 2002, is withdrawn and the following opinion is substituted therefor.

{2} The Georgia O'Keeffe Museum, a private corporation (O'Keeffe), protested the assessment of property tax by the County of Santa Fe (the County), claiming an exemption for its museum property under New Mexico Constitution Article VIII, Section 3. The County Valuation Protests Board (the Board) upheld the...

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