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CAVU CO. v. MARTINEZ

No. 34,039.

332 P.3d 287 (2014)

2014-NMSC-029

CAVU CO., a Nebraska Corporation, Respondent-Petitioner, v. Domingo P. MARTINEZ, Santa Fe County Assessor, Petitioner-Respondent.

Supreme Court of New Mexico.

August 4, 2014.

Attorney(s) appearing for the Case

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

Bridget Ann Jacober , Santa Fe, NM, for Respondent.

OPINION

DANIELS, Justice.

{1} In this property tax case, we hold that the appropriate inquiry into the validity of a property's educational exemption from taxation under the exemption provision of Article VIII, Section 3 of the New Mexico Constitution is whether use during the tax year furthers the exempt purpose. Because the taxpayer in this case had only used the property for educational purposes, had declined to use it for noneducational...

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