Bond-Dillon Co. v. Matson

Citations

• 27 N.M. 85
• 196 P. 323

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Where it appears from the complaint of a taxpayer, seeking relief from excessive valuation of his property on the ground that an injustice has been done him under section 5475, Code 1915, that plaintiff has returned his property for taxation, that the assessor has valued it at $139,000, which valuation has been reduced to $100,000 by the board of county commissioners sitting as a board of equalization, and again raised to -$139,000 by the State Tax Commission, after notice and hearing in each instance of increase or reduction, the district court cannot assess said property, substituting its judgment for that of the duly constituted taxing authorities as to the value of the plaintiff’s property, and, independently and in disregard of said taxing authorities, fix the value of plaintiff’s property for taxation. P. 89</p> <p>2. The phrases in the statute, “any errors of other kinds by which an injustice would be done any taxpayer,” and “any taxpayer complaining of such injustice may submit his complaint,” etc., do not mean such alleged “injustice” as the taxpayer maintains was done him in the alleged overvaluation of his property after its value for assessment and taxation has been fixed upon notice and hearing by the duly constituted taxing authorities, but referred only to errors appearing in the assessment book by which injustice is done the taxpayer. P. 95</p>