April 10, 2013
- 371 Taxation
- 371III Property Taxes
- 371III(H) Levy and Assessment
- 371III(H)5 Valuation of Property
- 371k2520 Valuation of Particular Real Property
- 371k2523 k. Rural or Agricultural Lands; Open Spaces.
Elk located on taxpayer’s property were not “livestock” under property tax code, for purposes of determining whether property qualified as agricultural land; elk were not included among enumerated animals in definition of livestock in provision of property tax code, although private herd bore some indicia of domestication, such that they would qualify as livestock under category of “other domestic animals useful to man” set forth in provision, fact that elk were “harvested” through big game hunt, was at odds with conclusion that they were “domestic,” and public herd bore no indicia of domestication.
Jicarilla Apache Nation v. Rodarte, 103 P.3d 554 (N.M. 2004)