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LLENA v. MONTOYA

No. 31,711.

299 P.3d 456 (2013)

2013-NMCA-048

La Vida LLENA, Protestant-Appellee, v. Karen L. MONTOYA, Bernalillo County Assessor, Bernalillo County Valuation Protest Board, Respondent-Appellant.

Court of Appeals of New Mexico.

February 19, 2013.

Attorney(s) appearing for the Case

Modrall, Sperling, Roehl, Harris & Sisk, P.A., Zachary L. McCormick , Albuquerque, NM, for Appellee.

Randy M. Autio , Bernalillo County Attorney, Eric W. Schuler , Assistant County Attorney, Albuquerque, NM, for Appellant.

OPINION

WECHSLER, Judge.

{1} Appellant Karen Montoya, Bernalillo County Assessor (the Assessor), appeals from the district court's order reversing the Bernalillo County Valuation Protest Board's (the Board) determination that Appellee La Vida Llena is not entitled to a charitable exemption from property tax. On appeal, we consider whether the property tax exemption for a continuing care facility that donates or renders gratuitously a portion...

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