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In re Blatt, 41 N.M. 269, 67 P.2d 293, 110 A.L.R. 656, 1937 -NMSC- 018

Facts

Morris and Johanna Blatt owned property in Santa Fé and filed a petition alleging their property was illegally assessed for tax purposes in 1933 and 1934. They claimed the assessments were excessive and paid the taxes under protest. After appealing to the county board of equalization and the State Tax Commission without resolution, they sought judicial relief, leading to a court order that found the assessments erroneous and directed a refund.

From this record it appears that on August 9, 1935, Morris and Johanna Blatt (who will be referred to in this opinion as the petitioners), the owners of certain property located in the city of Santa Fé, filed with the district court of Santa Fé county their petition alleging in two counts.

Issue

Did the district court have jurisdiction to grant relief to the Blatts regarding the tax assessments for the years 1933 and 1934, and were the assessments erroneous or illegal under the applicable statute?

The state contends that Laws 1933, c. 143, contemplates the single relief of recovery of specific moneys paid under protest, and that a failure to bring the action or proceeding within sixty days is fatal to the jurisdiction of the court.

Rule

Under Laws 1933, c. 143, a taxpayer may recover taxes paid under protest if the taxes are found to be erroneously or illegally charged, provided the action is initiated within sixty days of payment.

Laws 1933, c. 143, is an act to amend Comp.St.1929, § 141 – 404, relating to payment of taxes paid under protest.

Analysis

The court analyzed whether the Blatts' claims fell within the jurisdiction of the statute, determining that the assessments were not merely excessive but also erroneous and illegal. The court emphasized that the statutory framework required strict adherence to the time limits for filing claims, and since the Blatts did not file within the required period for the 1933 taxes, that portion of the claim was void.

The court analyzed whether the Blatts' claims fell within the jurisdiction of the statute, determining that the assessments were not merely excessive but also erroneous and illegal.

Conclusion

The court reversed the district court's judgment regarding the 1933 taxes due to lack of jurisdiction and upheld the findings for the 1934 taxes, directing a refund based on the corrected assessments.

The court reversed the district court's judgment regarding the 1933 taxes due to lack of jurisdiction and upheld the findings for the 1934 taxes.

Who won?

The State of New Mexico prevailed in part, as the court found the district court lacked jurisdiction over the 1933 tax claims, but the Blatts were successful in their claims for the 1934 taxes.

The state contends that Laws 1933, c. 143, contemplates the single relief of recovery of specific moneys paid under protest, and that a failure to bring the action or proceeding within sixty days is fatal to the jurisdiction of the court.

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