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KIRTLAND HEIGHTS v. BOARD OF COUNTY COMMISSIONERS

No. 6367.

326 P.2d 672 (1958)

64 N.M. 179

KIRTLAND HEIGHTS, INC., a Corporation, Plaintiff-Appellee, v. BOARD OF COUNTY COMMISSIONERS OF BERNALILLO COUNTY, New Mexico, Joe R. Gault Commissioner No. 1, Bernaillo County, New Mexico, Melvin O'Neal, Commissioner No. 2, Bernalillo County, New Mexico, Fred Mackey, Commissioner No. 3, Bernaillo County, New Mexico, Edna Monahan, County Treasurer of Bernalillo County, New Mexico, Daniel O'Bannon, County Assessor of Bernalillo County, New Mexico, State Tax Commission of the State of New Mexico, Defendants-Appellants.

Supreme Court of New Mexico.

June 4, 1958.

Attorney(s) appearing for the Case

Fred M. Standley, Atty. Gen., Alfred P. Whittaker, Asst. Atty. Gen., Paul W. Robinson, Dist. Atty., Bernalillo County, and Sp. Asst. Atty. Gen., Albuquerque, for appellants.

W.A. Keleher, T.B. Keleher, Albuquerque, for appellee.

COMPTON, Justice.

We deem the main question to be whether a lessee's interest in a so-called Wherry Military Housing Project, situated on government land, is subject to taxation by the State.

Appellee, a corporation, is engaged in constructing houses for rent or sale. On March 2, 1951, appellee entered into a contract with the Secretary of the Army to lease 98.18 acres of land, a part of Kirtland Air Force Base, to construct a housing project. The lease was...

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