South Spring Ranch & Cattle Co. v. State Board of Equalization

Citations

• 18 N.M. 531
• 139 P. 159

Syllabus

<p>SYLLABUS (BY THE COURT)</p> <p>1. The State Board of Equalization has power to equalize the valuations of property for taxation purposes by classes, both as between classes in the same county and as between counties throughout the state, and the fact that the action taken results in the increase or decrease of total valuations in the state is immaterial.</p> <p>P. 572</p> <p>SYLLABUS BY THE PACIFIC REPORTER.</p> <p>2. Where a statute empowers a state board to equalize valuations for taxation, but does not point out the mode, any reasonable and efficient mode may be adopted to accomplish the end in view.</p> <p>P. 543.</p> <p>3. The statute fixing the time and place of a meeting of the State Board of Equalization is notice to the taxpayers that the board will meet and perform only lawful acts and not that it will do illegal things.</p> <p>P. 567</p> <p>4. As used in Laws 1913, ch. 84, section 23, providing, that the District Attorney shall, on complaint, submit an assessment to the District Court for correction to avoid injustice to the taxpayer, the word “injustice” is apparently the broadest term that could have been employed in the connection, and applies to any over valuation of the property of a taxpayer.</p> <p>P. 569</p> <p>5. So long as the taxpayer is not assessed more than the law provides, and there is no well-defined scheme of discrimination or fraudulent action, he cannot complain on certiorari of an action of the State Board of Equalization.</p> <p>P. 572:</p>