Opinion No. 35-1240
December 14, 1935
TO: Mr. Ubaldo Sanchez, County Assessor, Tierra Amarilla, New Mexico.
{*90} We have your letter of December 13th. So far as I have been able to find, there is no exemption contained in the liquor laws exempting liquor stands or saloons from taxation in the same manner as other businesses are taxed. It is therefore my opinion that you should assess the real and personal property used in connection with this kind of business in the same manner that you assess other property.
By QUINCY D. ADAMS,
Asst. Atty. General
You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.