First State Bank of Bernalillo v. State

Citations

• 26 N.M. 401
• 193 P. 73

Syllabus

<p>SYLLABUS by the court.</p> <p>1. A proceeding, under section 5475, Code 1915, for the reduction of the assessed valuation of the property of the taxpayer, is between the taxpayer and the state, in which the taxpayer is properly designated as the plaintiff and the state as the defendant. P. 402</p> <p>2. The improper designation of the appellant as the plaintiff, instead of the defendant, in an application for an appeal and the order allowing the same, will be disregarded by the Supreme Court, where the record clearly shows that the appeal was applied for by and allowed to the defendant. P. 402</p> <p>3. An appeal by the state ta.x commission or special counsel, under and pursuant to section 2, chapter 101, Laws 1919, from an order of the district court reducing the assessed valuation of a taxpayer’s property, is an appeal by the state, and no cost bond is required. P. 403</p>