Phipps v. Conifer Realty, LLC

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• recognizing that the Legislature extended a benefit to a specific class of taxpayers that was “rationally related to legitimate state interests”
• holding that New Mexico’s property exemption for Vietnam veterans created a fixed, permanent distinction between two classes of bona fide residents based on whether they were residents prior to a specified date
• noting that one of state’s asserted objectives was “refined” during litigation
• finding legislation not rationally related to purpose of encouraging Vietnam veterans to settle in New Mexico where legislation might have discouraged some veterans from settling there
• enjoining law that would require high-population urban counties to provide same- day voter registration while not requiring low-population rural counties to do the same
• declining to determine whether to apply heightened scrutiny when classification did not meet rational basis test because “if the statutory scheme cannot pass even the minimum rationality test, [the court’s] inquiry ends”

Source: CourtListener parenthetical corpus (CC0).