Court Opinion

ID: 9550182
Source: CourtListenerOpinion
Date Created: 2023-08-07 18:30:54.825449+00
Date Added: 2024-06-11T15:16:35.983385
License: Public Domain

HENDLEY, Judge (specially concurring). I concur in the opinion of the majority but believe it falls short of a complete answer. Eaton states in his Brief in Chief that: “. . . Whatever presumptions exist in favor of the tax collector, Section 72-13-32(C), and whatever restrictions are ordinarily applied in the construction of exemptions, the tax payer is still entitled to a fair shake. ...” This raises the question of unfairness. We have held that unfairness is an issue which may properly be raised in an administrative proceeding. Brininstool v. New Mexico State Board of Education, 81 N.M. 319, 466 P.2d 885 (Ct. App.1970); Wickersham v. New Mexico State Board of Education, 81 N.M. 188, 464 P.2d 918 (Ct.App.1970). In light of the facts and discussion in the majority opinion, I would also hold that the conduct of the Commissioner amounted to unfairness.