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CAVU CO. v. MARTINEZ

Nos. 32,021, 34,039

2013-NMCA-050

CAVU CO., a Nebraska Corporation, Respondent-Appellant, v. DOMINGO MARTINEZ, Santa Fe County Assessor, Petitioner-Appellee.

Court of Appeals of New Mexico.

Certiorari Granted April 5, 2013.

Attorney(s) appearing for the Case

Francis P. Matthews , Elkhorn, NE, Sommer, Udall, Sutin, Hardwick & Hyatt P.A., Kurt A. Sommer , Santa Fe, NM, for Appellant.

Bridget Jacober , Santa Fe, NM, for Appellee.

OPINION

MICHAEL D. BUSTAMANTE, Judge.

{¶ 1} This case presents two issues. The first is whether a statute and regulation stating that an exemption from taxation is determined "as of January 1" requires the reviewing body to focus exclusively on use of the property on that day or permits examination of use prior to that date. The district court determined that because CAVU Co.'s (Taxpayer) property was not in use on January 1, 2010, it was...

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