Cavu Co., a Nebraska Corporation, Respondent-Petitioner v. Domingo P. Martinez, Santa Fe County Assessor…

Summary

The New Mexico Supreme Court held that the proper inquiry for an educational property tax exemption is whether the property’s use during the tax year furthers the exempt purpose, affirmed the Court of Appeals’ holdings that the prior calendar year is the relevant period and that equal‑treatment claims require proof of intentional discrimination, reversed the lower courts and remanded for the Valuation Protests Board to determine the property’s use, and clarified that the standard of review for legal issues is de novo.