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EL CASTILLO RETIREMENT RES. v. MARTINEZ

NO. S-1-SC-35148.

401 P.3d 751 (2017)

2017-NMSC-026

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

Supreme Court of New Mexico.

Filing Date: August 17, 2017.

Attorney(s) appearing for the Case

Bridget Jacober , Santa Fe, NM, for Petitioner.

Jones, Snead, Wertheim & Clifford, P.A., Carol A. Clifford , Jerry Todd Wertheim , Santa Fe, NM, for Respondent.

Betzer, Roybal & Eisenberg, P.C., Gary D. Eisenberg , Albuquerque, NM, for Amicus Curiae, New Mexico Health Care Association.

OPINION

{1} Article VIII, Section 1(A) of the New Mexico Constitution sets forth a general mandate that all property of the same class must be taxed in an "equal and uniform" manner, while Section 3 exempts from taxation property that is, among other exempt categories, "used for ... charitable purposes."...

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