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EL CASTILLO v. MARTINEZ

No. 31,704.

346 P.3d 1164 (2014)

2015-NMCA-041

EL CASTILLO RETIREMENT RESIDENCES, Petitioner-Appellee, v. Domingo MARTINEZ, Assessor, Santa Fe County, Respondent-Appellant.

Court of Appeals of New Mexico.

Certiorari Granted, April 3, 2015, No. 35,148.

Attorney(s) appearing for the Case

Jones, Snead, Wertheim & Clifford, P.A., Carol A. Clifford , Santa Fe, NM, for Appellee.

Bridget A. Jacober , Santa Fe, NM, for Appellant.

OPINION

{1} Domingo Martinez, Santa Fe County Assessor (the Assessor), appeals a district court order granting El Castillo Retirement Residences (El Castillo) a charitable property tax exemption pursuant to Article VIII, Section 3 of the New Mexico Constitution and the New Mexico Property Tax Code, NMSA 1978...

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