STATE EX REL. OVERTON v. NEW MEXICO STATE. TAX COM'N

No. 8793.

462 P.2d 613 (1969)

81 N.M. 28

STATE ex rel. William C. OVERTON, County Assessor, Los Alamos County, New Mexico, Plaintiff-Appellee and Cross-Appellant, v. NEW MEXICO STATE TAX COMMISSION, Ben Chavez, Chief Tax Commissioner, and Frank S. Ortiz and Wyatt Atkins, Associate Tax Commissioners, Defendants-Appellants, and Cross-Appellees, New Mexico United Veterans Council, Intervenor-Appellant, Veterans for Equalization of Taxes, Intervenor-Appellee and Cross-Appellant.

Supreme Court of New Mexico.

Rehearing Denied January 9, 1970.


Attorney(s) appearing for the Case

Robinson & Ortega, Albuquerque, for defendants-appellants and cross-appellees.

Bigbee & Byrd, Santa Fe, and Gallagher & Ruud, Albuquerque, for intervenor-appellant.

James A. Maloney, Atty. Gen., James V. Noble, Asst. Atty. Gen., Santa Fe, for plaintiff-appellee and cross-appellant.

Willard F. Kitts, Albuquerque, for intervenor-appellee and cross-appellant.


OPINION

WATSON, Justice.

This is a declaratory judgment action brought by the Attorney General for the County Assessor of Los Alamos County against the State Tax Commission and the commissioners thereof. By it the Assessor questions the constitutionality of § 72-1-13, N.M.S.A. 1953 Comp., which had been amended by ch. 304, N.M.S.L. 1967. The amendment added the sentence italicized below so that the pertinent portion of the section now reads as follows...

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