Attorney General Opinions and Advisory Letters

Decision Information

Opinion No. 41-3894

Collection Attorney General Opinions and Advisory Letters
Date 09/09/1941
File Number 1941 Op. Att'y Gen. No. 41-3894
Citations - New Mexico Appellate Reports
Church of Holy Faith v. State Tax Comm'n - cited by 68 documents

Decision Content

Opinion No. 41-3894

September 9, 1941

BY: EDWARD P. CHASE, Attorney General

TO: Mr. Oscar Fisher Tax Assessor Lovington, New Mexico

{*96} In your letter of September 5 you request our opinion as to whether or not real estate and improvements thereon owned by an American Legion post is exempt from taxation.

From an investigation, it is my understanding that all American Legion posts are organized under and operate pursuant to the provisions of Section 32-506, 1929 Compilation, New Mexico Statutes Annotated. This being true then. I conclude that property owned and "actually used" by American Legion posts, as such, is exempt from taxation by reason of the provisions of Article 8, Section 3 of the New Mexico Constitution. All other property, however, owned but not used for charitable purposes by an American Legion post, as such, is subject to taxation. Church of Holy Faith vs. State Tax Commission, 39 N.M. 403.

Trusting that the foregoing sufficiently answers your inquiry, I am,

By HOWARD F. HOUK

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.