Raabe v. State Tax Commission

Citations

• 27 N.M. 279
• 199 P. 1014

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>The district court cannot, under Code 1915, §5475, abate the taxes of a taxpayer and reduce his assessment, where the only question involved is discrimination on account of excessive valuation alleged by the petitioner to have been placed upon his property by the taxing authorities. Bond-Dillon Co. v. Matson, 27 N. M. 85, 196' Pac. 328, and First State Bank of Bernalillo v. State, 27 N. M. 78, 196 Pac. 743, followed.</p>