(DOWNLOAD) "Dillard V. New Mexico State Tax Commission" by New Mexico Supreme Court * eBook PDF Kindle ePub Free
eBook details
- Title: Dillard V. New Mexico State Tax Commission
- Author : New Mexico Supreme Court
- Release Date : January 18, 1948
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 78 KB
Description
A omnibus petition was filed by the district attorney of the Ninth Judicial District in the district court of Curry County as authorized by Secs. 76-306 and 76-307, N.M. Sts. 1941, in behalf of sixteen owners of taxable property, each seeking correction of assessments or allowance of a soldier's or sailor's exemption against ad valorem taxes, as provided by Ch. 130, N.M.L. 1923 and amendments of that act made prior to 1947. The State Tax Commission answered for the state. The trial resulted in the allowance of seven claims, some of which it was held applied only to the petitioner's interest in community property; and the denial of nine claims, for one or more of the reasons stated in the court's conclusions of law. Judgments were entered accordingly. The state appealed from the judgments allowing three claims, and one from a conclusion of law in which a claim was denied on another ground; and the petitioners appealed from judgments in nine claims which were denied, and in four cases of partial denials of claims. The case is before us for decision on questions of law involving the construction of certain provisions of the state Constitution and the so-called Soldiers and Sailors Exemption Act just mentioned.
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