{ "id": 4191802, "name": "PECOS RIVER OPEN SPACES, INC., a New Mexico non-profit corporation, Plaintiff-Appellee, v. COUNTY OF SAN MIGUEL and SAN MIGUEL COUNTY ASSESSOR, Defendants-Appellants", "name_abbreviation": "Pecos River Open Spaces, Inc. v. County of San Miguel", "decision_date": "2013-01-11", "docket_number": "Docket No. 30,865", "first_page": "477", "last_page": "485", "citations": [ { "type": "official", "cite": "2013-NMCA-029" } ], "court": { "name_abbreviation": "N.M. Ct. App.", "id": 9025, "name": "Court of Appeals of New Mexico" }, "jurisdiction": { "id": 52, "name_long": "New Mexico", "name": "N.M." }, "cites_to": [ { "cite": "97 N.M. 260", "category": "reporters:state", "reporter": "N.M.", "case_ids": [ 1555115 ], "weight": 15, "year": 1981, "pin_cites": [ { "page": "261" }, { "page": "70" }, { "page": "261" }, { "page": "70" }, { "page": "260-61" }, { "page": "69-70" }, { "page": "260" }, { "page": "69" }, { "page": "261-62" }, { "page": "70-71" }, { "page": "261" }, { "page": "70" }, { "page": "69-70", "parenthetical": "explaining that property owned by church must be \"directfly] and immediate[ly]\" used \"to promote the object or purpose of the church\" (internal quotation marks and citations omitted)" } ], "opinion_index": 0, "case_paths": [ "/nm/97/0260-01" ] }, { "cite": "92 N.M. 541", "category": "reporters:state", "reporter": "N.M.", "case_ids": [ 1557047 ], "weight": 20, "year": 1978, "pin_cites": [ { "page": "549" }, { "page": "680" }, { "page": "546, 549" }, { "page": "677, 680" }, { "page": "545" }, { "page": "676" }, { "page": "545" }, { "page": "676" }, { "page": "545" }, { "page": "676" }, { "page": "543-45" }, { "page": "674-76" }, { "page": "550" }, { "page": "681" }, { "page": "551" }, { "page": "682" }, { "page": "550" }, { "page": "681", "parenthetical": "internal quotation marks and citation omitted" }, { "page": "548" }, { "page": "679", "parenthetical": "explaining that \"used for educational purposes\" entails the \"direct, immediate, primary},] and substantial\" purpose of systematic instruction that confers a substantial benefit on the public (internal quotation marks omitted)" } ], "opinion_index": 0, "case_paths": [ "/nm/92/0541-01" ] }, { "cite": "77 N.M. 649", "category": "reporters:state", "reporter": "N.M.", "case_ids": [ 2803977 ], "weight": 2, "year": 1967, "pin_cites": [ { "page": "654" }, { "page": "16-17" } ], "opinion_index": 0, "case_paths": [ "/nm/77/0649-01" ] }, { "cite": "106 N.M. 179", "category": "reporters:state", "reporter": "N.M.", "case_ids": [ 707088 ], "weight": 4, "year": 1987, "pin_cites": [ { "page": "181-82" }, { "page": "1166-67" }, { "page": "182" }, { "page": "1167" } ], "opinion_index": 0, "case_paths": [ "/nm/106/0179-01" ] }, { "cite": "49 N.M. 149", "category": "reporters:state", "reporter": "N.M.", "case_ids": [ 8841486 ], "weight": 2, "year": 1945, "pin_cites": [ { "page": "153", "parenthetical": "internal quotation marks and citation omitted" }, { "page": "314-15", "parenthetical": "internal quotation marks and citation omitted" } ], "opinion_index": 0, "case_paths": [ "/nm/49/0149-01" ] }, { "cite": "89 N.M. 42", "category": "reporters:state", "reporter": "N.M.", "case_ids": [ 2868349 ], "weight": 2, "year": 1976, "pin_cites": [ { "page": "44" }, { "page": "1201" } ], "opinion_index": 0, "case_paths": [ "/nm/89/0042-01" ] }, { "cite": "37 N.M. 178", "category": "reporters:state", "reporter": "N.M.", "case_ids": [ 1575362 ], "weight": 2, "year": 1933, "pin_cites": [ { "page": "187" }, { "page": "284-85" } ], "opinion_index": 0, "case_paths": [ "/nm/37/0178-01" ] }, { "cite": "83 N.M. 445", "category": "reporters:state", "reporter": "N.M.", "case_ids": [ 5334437 ], "weight": 2, "year": 1972, "pin_cites": [ { "page": "446" }, { "page": "412" } ], "opinion_index": 0, "case_paths": [ "/nm/83/0445-01" ] }, { "cite": "2003-NMCA-003", "category": "reporters:neutral", "reporter": "NMCA", "case_ids": [ 15549 ], "weight": 4, "pin_cites": [ { "page": "\u00b6 27" }, { "page": "\u00b6 44" } ], "opinion_index": 0, "case_paths": [ "/nm/133/0297-01" ] }, { "cite": "2004-NMSC-035", "category": "reporters:neutral", "reporter": "NMSC", "case_ids": [ 1224660 ], "weight": 3, "pin_cites": [ { "page": "\u00b6 23" } ], "opinion_index": 0, "case_paths": [ "/nm/136/0630-01" ] }, { "cite": "2003-NMSC-005", "category": "reporters:neutral", "reporter": "NMSC", "case_ids": [ 15945 ], "weight": 3, "year": 2002, "pin_cites": [ { "page": "\u00b6 16" } ], "opinion_index": 0, "case_paths": [ "/nm/133/0097-01" ] } ], "analysis": { "cardinality": 1000, "char_count": 24079, "ocr_confidence": 0.821, "pagerank": { "raw": 6.559388668124129e-08, "percentile": 0.4019562530479576 }, "sha256": "3c89fd85416e8dba1cf644ce28d0129bc1cad47a3cea73937ede6d604faa06a6", "simhash": "1:c23505339642c365", "word_count": 3842 }, "last_updated": "2023-07-14T14:46:09.531131+00:00", "provenance": { "date_added": "2019-08-29", "source": "Harvard", "batch": "2018" }, "casebody": { "judges": [ "J. MILES HANISEE, Judge", "JONATHAN B. SUTIN, Judge", "MICHAEL E. VIGIL, Judge" ], "parties": [ "PECOS RIVER OPEN SPACES, INC., a New Mexico non-profit corporation, Plaintiff-Appellee, v. COUNTY OF SAN MIGUEL and SAN MIGUEL COUNTY ASSESSOR, Defendants-Appellants." ], "opinions": [ { "text": "OPINION\nHANISEE, Judge.\n{1} This case presents us with an issue of first impression as to whether, as a matter of law, conservation of property can constitute a charitable use, thereby exempting the land from property taxes under Article VIII, Section 3 of the New Mexico Constitution. We conclude that conservation is a charitable use under Article VIII, Section 3 if conservation of the particular land at issue provides a substantial benefit to the public. We affirm the district court\u2019s order that the land at issue is exempt from taxation under Article VIII, Section 3.\nI. BACKGROUND\n{2} Pecos River Open Spaces, Inc. (Plaintiff) is a New Mexico non-profit corporation that has the primary and sole purpose of acquiring and holding vacant, undeveloped, and unimproved land located in the vicinity of the Pecos River Canyon in San Miguel County. Plaintiffs objective in acquiring land is to preserve it in its natural state and thereby contribute to the preservation of the environment and ecology of the Pecos River Canyon for the benefit ofNew Mexico and its citizens.\n{3} In October 2008, Genevieve Coonly deeded a completely vacant and undeveloped sixty-acre parcel of land (the Property) located in the Pecos River Canyon to Plaintiff. The Property, which exists in a generally natural and undisturbed state about a quarter mile from the Pecos River, is subject to a strict conservation easement granted to the Santa Fe Conservation Trust. The easement prevents, in perpetuity, development or construction of any kind on the Property. Plaintiff\u2019s intention in acquiring and holding the Property is exclusively to preserve the Property in its natural state, to enforce and adhere to the terms of the conservation easement, and to take seasonable steps to enhance the natural qualities of the Property, such as reduction of erosion and the repair of damage to the Property.\n{4} Upon receiving a tax assessment on the property, Plaintiff filed a protest, claiming that the Property was tax exempt under Article VIII, Section 3 of the New Mexico Constitution because it was used solely for the charitable purpose of conservation. The San Miguel Assessor (Defendant) denied the claim for the tax exemption, and Plaintiff appealed to the San Miguel County Valuation Protests Board (the Board). The Board affirmed Defendant\u2019s decision to deny the claimed exemption, concluding that conservation was not a charitable use of the Property. Plaintiff then appealed to the district court, which reversed the Board\u2019s decision and granted the charitable-use property tax exemption.\n{5} Also in reversing, the district court accounted for the aforementioned facts, as well as the Board\u2019s findings, which noted that the Secretary of New Mexico Energy, Minerals, and Natural Resources Department determined that the Property is an important habitat area or contains significant natural, open space, or historic resources under the New Mexico Land Conservation Incentives Act, NMSA 1978, \u00a7\u00a7 75-9-1 to -6 (2003). Because of the Secretary\u2019s finding in 2008, Coonly was given a credit for the donation on her income taxes under NMSA 1978, \u00a7 7-2-18.10 (2007) equal to fifty percent of the fair market value of the Property.\n{6} Defendant now petitions forreview ofthe district court\u2019s reversal. We granted the petition for writ of certiorari because this case involves a significant question of constitutional law and an issue of substantial public interest. See Rule 12-505(D)(2)(d) NMRA (listing the four grounds upon which this Court has discretion to grant a petition for a writ of certiorari); Rio Grande Chapter of the Sierra Club v. N.M. Mining Comm\u2019n, 2003-NMSC-005, \u00b6 16, 133 N.M. 97, 61 P.3d 806 (2002) (\u201cThe critical issue under Rule[] . . . 12-505 is whether the case presents issues of significant importance to justify the granting of a writ of certiorari, and that determination is not dependent on the standard of review applied [] below, nor does it limit the standard of review [applied] on appeal.\u201d).\nII. DISCUSSION\n{7} The sole issue we address is whether conservation of the Property is a charitable use, justifying exemption of the Property from taxation under Article VIII, Section 3 of the New Mexico Constitution. Article VIII, Section 3 provides for a number of exemptions from taxation, stating:\nThe property of the United States, the state and all counties, towns, cities and school districts and other municipal corporations, public libraries, community ditches and all laterals thereof, all church property not used for commercial purposes, all property used for educational or charitable purposes, all cemeteries not used or held for private or corporate profit and all bonds of the state of New Mexico, and of the counties, municipalities and districts thereof shall be exempt from taxation.\n(Emphasis added.) Although this Court and the New Mexico Supreme Court have addressed the applicability of several of the uses that qualify property for an exemption, neither has addressed the question regarding conservation posed by Defendant\u2019s appeal.\n{8} We review constitutional issues of law de novo. Jicarilla Apache Nation v. Rodarte, 2004-NMSC-035, \u00b6 23, 136 N.M. 630, 103 P.3d 554. \u201cWe interpret the Constitution and determine whether the law was properly applied to the facts through de novo review.\u201d Georgia O\u2019Keeffe Museum v. Cnty. of Santa Fe, 2003-NMCA-003, \u00b6 27, 133 N.M. 297, 62 P.3d 754. We note that \u201c[property is presumed to be subject to taxation. It is the taxpayer\u2019s burden to claim, apply for, and prove an exemption based on [a] . . . charitable use.\u201d Id. \u00b6 32 (citation omitted). The determination of whether the land is used for a charitable purpose \u201cnecessarily depend[s] on the uses being made of each property which it is claimed comes within the exemption. Except to the extent that the facts as to use are so nearly alike as to logically compel like results, no case can be said to constitute a controlling precedent for another case in this area.\u201d Benevolent & Protective Order of Elks, Lodge No. 461 v. N.M. Prop. Appraisal Dep\u2019t, 83 N.M. 445, 446, 493 P.2d 411, 412(1972). The standard for designating a use as charitable \u201ccan take shape only by the gradual process of adjudicating this or that purpose or use on the one side of it or on the other[.]\u201d Temple Lodge No. 6, A.F. &A.M. v. Tierney, 37 N.M. 178, 187, 20 P.2d 280, 284-85 (1933).\n{9} In interpreting Article VIII, Section 3, we \u201capply a common sense construction rooted in the view that property used primarily and substantially for charitable . . . purposes in a manner that benefits the public is exempt.\u201d Georgia O\u2019Keeffe Museum, 2003-NMCA-003, \u00b6 44; Ret. Ranch, Inc. v. Curry Cnty. Valuation Protest Bd., 89 N.M. 42, 44, 546 P.2d 1199, 1201 (Ct. App. 1976) (\u201cAlthough our constitutional provision does not require property to be used exclusively for charitable purposes in order to come within the exemption, the uses for these purposes must be substantial and must be the primary uses made ofthe property.\u201d (internal quotation marks and citation omitted)). \u201cThe purpose of th[e Article VIII, Section 3] exemption is to encourage religious, charitable, scientific, literary, and educational associations not operating for the profit of any private shareholder or individual.\u201d Santa Fe Lodge No. 460 v. Emp\u2019t Sec. Comm\u2019n, 49 N.M. 149, 153, 159 P.2d 312, 314-15 (1945) (internal quotation marks and citation omitted). \u201cThe exemption granted educational and charitable institutions proceeds upon the theory of the public good accomplished by them and the peculiar benefits derived by the public in general from their conduct.\u201d Grand Lodge of Ancient & Accepted Masons of N.M. v. Taxation & Revenue Dep\u2019t (Grand Lodge), 106 N.M. 179, 181-82, 740 P.2d 1163, 1166-67 (Ct. App. 1987). The word \u201ccharity\u201d \u201cin the legal sense . . . has a much wider significance than in common speech, it is not confined to mere almsgiving or the relief of poverty and distress, but extends to the improvement and promotion of the happiness of man.\u201d Mountain View Homes, Inc. v. State Tax Comm\u2019n, 77 N.M. 649, 654, 427 P.2d 13, 16-17 (1967).\n{10} But, because \u201c[pjroperty which is exempt from taxation does not share in the burden of [paying for] the cost of government ... in exchange for its exempt status, such property must confer a substitute substantial benefit on the public.\u201d Grand Lodge, 106 N.M. at 182, 740 P.2d at 1167. A \u201csubstantial public benefit\u201d means \u201c[a] benefit of real worth and importance to an indefinite class of persons who are a part of the public, which benefit comes to these persons from the use of property.\u201d NRA Special Contribution Fund v. Bd. of Cnty. Comm\u2019rs, 92 N.M. 541, 549, 591 P.2d 672, 680 (Ct. App. 1978). The \u201cdirect and immediate use of the property\u201d rather than the \u201cremote and consequential benefit derived from its use\u201d is determinative of the plaintiffs exemption claim. Id. at 546, 549, 591 P.2d at 677, 680.\n{11} There can be little question that conservation of land in its natural and undeveloped state generally benefits the public in the context of environmental preservation and beautification of the State of New Mexico. The substantial benefit derived from conservation is manifested in New Mexico\u2019s strong public policy encouraging conservation. The New Mexico Legislature has enacted the Land Conservation Incentives Act, to incentivize and reward acts of conservation. Section 75-9-2 states that:\nThe purpose of the Land Conservation Incentives Act... is to encourage private landowners to be stewards of lands that are important habitat areas or contain significant natural, open space},] and historic resources by providing private landowners with incentives that encourage the protection of private lands for open space, natural resources, biodiversity conservation, outdoor recreation, farmland and forest land preservation, historic preservation},] and land conservation purposes.\nIn fact, as noted by the district court, under Section 7-2-18.10, landowners, who convey their land for the purpose of open space, conservation, or preservation to a public or private conservation agency, which is eligible to hold the land for conservation or preservation purposes, receive credit for such donations on their state income taxes.\n{12} Additionally, San Miguel County itself has a goal of conservation within its borders. San Miguel County\u2019s Comprehensive Plan, adopted in 2004, states that the county residents\u2019 wish list includes having \u201cOpen Land, Aesthetics},] and Views Protected.\u201d It also states that the San Miguel County residents want to incentivize preservation through \u201cConservation Easements [and] Transfer and Purchase of Development Rights.\u201d The Plan explains that the residents wish to \u201cKeep the Pecos River Wild and Scenic.\u201d\n{13} Based upon these policies, we conclude that conservation as asserted by Plaintiff in these proceedings is a charitable use, insofar as the conservation of the particular land at issue provides a substantial benefit to the public. We note that Defendant does not disagree with this proposition. In its brief, Defendant acknowledges that \u201c[n]o one can reasonably dispute that the conservation of open space is a laudable, worthyf,] and commendable endeavor[] and that land so conserved has a beneficial and salutary effect on both humanity and the environment.\u201d\n{14} Here, the Board adopted Plaintiffs proposed findings of fact in their entirety. W e note the following pertinent findings of the Board, which were subsequently adopted also by the district court.\nb. The primary charitable purpose of [Plaintiff] is to acquire and hold vacant, undeveloped and unimproved land located in the vicinity of the Pecos River Canyon in San Miguel County, for the purpose of preserving such land in its natural state and thereby contributing to the preservation of the environment and ecology of the Pecos River Canyon, for the benefit of New Mexico and her citizens.\nc. The Property ... is completely vacant and undeveloped, and except for perimeter fencing and a primitive road it contains no improvements and is in a generally natural, undisturbed state.\nd. The property is situated in the Pecos River Canyon and is approximately one-quarter mile from the Pecos River itself.\nf. [Plaintiff\u2019s] intention in acquiring and holding the Property is solely to preserve the Property in its natural state, to enforce and respect the terms of the conservation easement granted with respect to the Property, and to take reasonable steps to enhance the natural qualities of the Property, consistent with [Plaintiffs] purposes and within the terms of the conservation easement, such as reducing erosion and repairing other damage to the Property, and in addition to acquire and preserve other vacant, undeveloped tracts in the same vicinity so as to maximize the amount of protected, undisturbed land for natural habitat and open space.\ng. The Secretary of the New Mexico Department of Energy, Minerals and Natural Resources has determined that the Property is an important habitat area or contains significant natural, open space or historic resources, under the provisions of the New Mexico Land Conservation Incentives Act, [Sections] 75-9-1 through 75-9-6.\n{15} The Board\u2019s adoption of Plaintiffs proposed findings of fact demonstrates that it agrees that conservation confers a substantial public benefit. Nevertheless, the Board concluded as a matter of law that our prior jurisprudence did not \u201cpermit a finding that pure conservation constitutes a charitable use of [the PJroperty.\u201d On appeal to the district court, relying exclusively on the factual findings of the Board, the district court reached an opposite legal conclusion, namely, that owing to the public benefit derived therefrom, conservation of the Property in this case constitutes a \u201ccharitable purpose\u201d and therefore qualifies the Property for a constitutional tax exemption under Article VIII, Section 3.\n{16} We agree that the Board\u2019s findings support a determination that conservation of this particular parcel confers a substantial benefit to the public. Given the land\u2019s proximity to the Pecos River, the natural and undisturbed quality of the land, Plaintiffs objective to preserve the land in its natural state, San Miguel County\u2019s public policy for conservation of the Pecos River, and the land\u2019s significance as an important habitat area or as an area containing significant natural, open space, or historic resources, we conclude conservation of this parcel contributes to environmental preservation and beautification of San Miguel County and the State of New Mexico. Thus, this use provides a benefit of real worth and importance to the public. It is also noteworthy that the Secretary of the New Mexico Energy, Minerals, and Natural Resources Department permitted Coonly to claim credit for the donation of the Property to Plaintiff on her income taxes in accordance with Section 7-2-18.10.\n{17} In light of our holding today, we additionally emphasize that the exemption from property taxes pursuant to Article VIII, Section 3 in this context is not applicable to routine activity or inactivity summarily denoted to' be \u201cconservation,\u201d but which benefits only the owner or a limited number of people or interested parties. Nor is every act of conservation of a parcel or piece of property inherently suitable to be classified as substantially beneficial to the public, and thus charitable. Such determinations entail inquiries and determinations of fact by the county boards that consider valuation protests in New Mexico.\n{18} In reaching our holding, we reject Defendant\u2019s specific arguments relating to the Property. Defendant initially maintains that \u201cconservation of open space for sound environmental reasons and for the enjoyment of those who may choose to gaze upon it\u201d does not constitute a charitable purpose because conservation of the Property does not meet the \u201ccharitable purpose\u201d requirement of conferring a substantial benefit upon the public. Defendant adds that the \u201cenvironmental benefit intended by the conservation of the land is but a remote and consequential benefit derived from its use as a conserved open space but such use does not constitute a direct and immediate use of the [PJroperty for a charitable purpose.\u201d (Internal quotation marks omitted.) Defendant\u2019s arguments misapply our pre-existing Article VIII, Section 3 jurisprudence.\n{19} Relying on Grace, Inc. v. Board of County Commissioners, 97 N.M. 260, 261, 639 P.2d 69, 70 (Ct. App. 1981), and NRA Special Contribution Fund, 92 N.M. at 545, 591 P.2d at 676, Defendant contends that \u201cthe charitable purpose exemption should [not] be allowed for land that is idle, unimproved and not in actual use ... or for which there is no direct and immediate charitable use, and for which the claimed environmental benefit \u2014 even if construed to be a charitable purpose \u2014 is, at best, remote and consequential.\u201d Defendant\u2019s reliance on these two cases is unpersuasive in the context here becauseboth Grace, Inc., 97 N.M. at 261, 639 P.2d at 70, and NRA Special Contribution Fund, 92 N.M. at 545, 591 P.2d at 676, deal specifically with plaintiffs seeking property tax exemptions for religious or educational uses which are of a category verifiable only by affirmative observation.\n{20} In Grace, Inc., a non-profit corporation, which was owned by a church and had the sole purpose of acquiring and holding land on which future churches would be constructed, was denied a tax exemption for a vacant lot that it owned within the state. 97 N.M. at 260-61, 639 P.2d at 69-70. The corporation appealed, arguing that the Article VIII, Section 3 exemption applied because the lot was church property not used for commercial purposes. Id. This Court concluded that \u201cchurch property\u201d within Article VIII, Section 3 meant \u201cproperty required for the use of the church.\u201d Id. at 260, 639 P.2d at 69. Since the vacant lot was not in use by the church, it could not be covered by the exemption. Id. at 261-62, 639 P.2d at 70-71. The rationale behind the holding in Grace, Inc. does not apply to the case before us. In Grace Inc., we considered prior cases and concluded that the determination of whether a parcel was \u201cchurch property\u201d depended not on mere ownership by a church, but rather \u201caffirmative, active, non-taxable use\u201d by the church. Id. at 261, 639 P.2d at 70. Under this interpretation of \u201cuse,\u201d to qualify a parcel as church property inherently requires some church activity to be conducted on the property. Id. Unlike conservation, church use requires more than non-use. To apply the meaning of use for church property to the case at bar, as Defendant proposes, takes the holding in Grace, Inc. out of context.\n{21} In NRA Special Contribution Fund, 92 N.M. at 545, 591 P.2d at 676, this Court reviewed the denial of tax exempt status under Article VIII, Section 3 to the National Rifle Association of America\u2019s (NRA) 36,300-acre ranch, on which it claimed to provide educational services. The NRA argued that it provided survival training, outdoor education, and firearm training on the ranch that qualified the property for the exemption. Id. at 543-45, 591 P.2d at 674-76. In concluding that we lacked sufficient evidence to determine if the land was actually being used for educational purposes, we noted that much of the large ranch was completely undeveloped and \u201cunused for any immediate or future purpose.\u201d Id. at 550, 591 P.2d at 681. We concluded that, \u201cbecause of its present unsuitability to the actual activities of the use of the land, [such unused parts of the property] will not qualify for tax exemption in the absence of legislation.\u201d Id. at 551, 591 P.2d at 682. The rationale behind this conclusion is that inherent in \u201ceducational use\u201d is the need for some educational activity to occur on the land and a proper determination that the land be suitable for such educational activities. We held that \u201c[l]and must be an integral part of a use for educational purposes.\u201d Id. at 550, 591 P.2d at 681 (internal quotation marks and citation omitted).\n{22} Thus, the interpretation of \u201cuse\u201d in NRA Special Contribution Fund is also inapplicable to our analysis of conservation. The fact that the land is unoccupied and unimproved in the present case does not have the similar effect of disqualifying the property from the Article VIII, Section 3 tax exemption. Whether the property is in use is completely dependent upon what the proposed use is. And, we cannot expect \u201cuse\u201d to be characterized in the same way for different kinds of exemptions. The evidence required to show that the Property is being used for purposes of conservation for the substantial benefit of the public is very different from the proof needed to show that a given property is ixsed for religious or educational purposes.\n{23} Defendant appears to contend that by not specifically performing activities on the Property, Plaintiff cannot claim a charitable use. In making this claim, Defendant ignores the fact that the way conservation benefits the public is through maintaining the Property for the public\u2019s benefit in its natural, pristine state without any particular human activities or construction. Our holding is consistent with Grace, Inc. and NRA Special Contribution Fund in that we require both (1) the land to be suitable for conservation and (2) the activities performed on the land to be consistent with conservation.\n{24} Moreover, application of the standards advanced in Grace, Inc. and NRA Special Contribution Fund to the facts of this case demonstrates that our holding is consistent with those cases. Having concluded that conservation can be a charitable purpose, Grace, Inc. and NRA Special Contribution Fund guide us to consider (1) whether the Property is being directly, immediately, primarily, and substantially used for conservation, and (2) whether that use of the property is promoting the object or purpose of conservation. See Grace, Inc., 91 N.M. at 260-61, 639 P.2d at 69-70 (explaining that property owned by church must be \u201cdirectfly] and immediate[ly]\u201d used \u201cto promote the object or purpose of the church\u201d (internal quotation marks and citations omitted)); NRA Special Contribution Fund, 92 N.M. at 548, 591 P.2d at 679 (explaining that \u201cused for educational purposes\u201d entails the \u201cdirect, immediate, primary},] and substantial\u201d purpose of systematic instruction that confers a substantial benefit on the public (internal quotation marks omitted)). Here, the facts found by the Board and the district court and set out earlier in this Opinion satisfy both aspects of thatinquiry and there is no evidence in the record to suggest that any portion of the Property was, at any time relevant to this appeal, used for any purpose other than its stated charitable purpose of conservation.\n{25} In sum, owing to the substantial public benefit derived from conservation of the Property, conservation in this case constitutes a charitable purpose that qualifies the Property for a tax exemption under Article VIII, Section 3 of the New Mexico Constitution. Our holding in this regard is consistent with the legal principles that have been applied in past cases considering eligibility for tax exemption under our Constitution. Defendant provides no persuasive basis for a contrary holding. Accordingly, we see no basis for reversal of the district court\u2019s order.\nIII. CONCLUSION\n{26} For the reasons stated above, we affirm the district court.\n{27} IT IS SO ORDERED.\nJ. MILES HANISEE, Judge\nWE CONCUR:\nJONATHAN B. SUTIN, Judge\nMICHAEL E. VIGIL, Judge", "type": "majority", "author": "HANISEE, Judge." } ], "attorneys": [ "Rothstein, Donatelli, Hughes, Dahlstrom, Schoenburg & Bienvenu, LLP", "Richard W. Hughes Santa Fe, NM for Appellee", "Jesus L. Lopez, San Miguel County Attorney Las Vegas, NM for Appellants" ], "corrections": "", "head_matter": "IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO\nOpinion Number: 2013-NMCA-029\nFiling Date: January 11, 2013\nDocket No. 30,865\nPECOS RIVER OPEN SPACES, INC., a New Mexico non-profit corporation, Plaintiff-Appellee, v. COUNTY OF SAN MIGUEL and SAN MIGUEL COUNTY ASSESSOR, Defendants-Appellants.\nRothstein, Donatelli, Hughes, Dahlstrom, Schoenburg & Bienvenu, LLP\nRichard W. Hughes Santa Fe, NM for Appellee\nJesus L. Lopez, San Miguel County Attorney Las Vegas, NM for Appellants" }, "file_name": "0477-01", "first_page_order": 493, "last_page_order": 501 }