State v. Superior Lumber & Mill Co.

Citations

• 23 N.M. 606
• 170 P. 58

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Over-valuation of property assessed for taxation purposes is a good defense to an action brought by the state to recover alleged delinquent taxes, where payment of the amount legally due is pleaded, and resort is had to the legal and statutory remedies to avoid the excessive assessment.</p>