{
  "id": 2864506,
  "name": "George RUTHERFORD, George A. Rutherford, Inc., a New Mexico Corporation, Presbyterian Hospital Center, a New Mexico nonprofit Corporation, Appellants, v. COUNTY ASSESSOR FOR BERNALILLO COUNTY, New Mexico, Appellee",
  "name_abbreviation": "Rutherford v. County Assessor",
  "decision_date": "1976-06-08",
  "docket_number": "No. 2302",
  "first_page": "348",
  "last_page": "350",
  "citations": [
    {
      "type": "official",
      "cite": "89 N.M. 348"
    },
    {
      "type": "parallel",
      "cite": "552 P.2d 479"
    }
  ],
  "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": "559 P.2d 398",
      "category": "reporters:state_regional",
      "reporter": "P.2d",
      "case_ids": [
        2869778,
        2867469
      ],
      "opinion_index": 0,
      "case_paths": [
        "/nm/90/0021-02",
        "/nm/90/0021-01"
      ]
    },
    {
      "cite": "84 N.M. 114",
      "category": "reporters:state",
      "reporter": "N.M.",
      "case_ids": [
        2761893
      ],
      "weight": 2,
      "opinion_index": 0,
      "case_paths": [
        "/nm/84/0114-01"
      ]
    },
    {
      "cite": "83 N.M. 445",
      "category": "reporters:state",
      "reporter": "N.M.",
      "case_ids": [
        5334437
      ],
      "weight": 2,
      "year": 1972,
      "pin_cites": [
        {
          "page": "447"
        },
        {
          "page": "413"
        }
      ],
      "opinion_index": 0,
      "case_paths": [
        "/nm/83/0445-01"
      ]
    }
  ],
  "analysis": {
    "cardinality": 265,
    "char_count": 3764,
    "ocr_confidence": 0.775,
    "pagerank": {
      "raw": 5.754974307443314e-08,
      "percentile": 0.3599507152733615
    },
    "sha256": "d4ec903ffa755371ea9bf11b7b3a285f984cb908137a9954fbbb00a1d219df8b",
    "simhash": "1:e0292a1ed5c4b042",
    "word_count": 597
  },
  "last_updated": "2023-07-14T20:56:52.908635+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [
      "LOPEZ, J., concurs.",
      "HERNANDEZ, J., concurs in the result."
    ],
    "parties": [
      "George RUTHERFORD, George A. Rutherford, Inc., a New Mexico Corporation, Presbyterian Hospital Center, a New Mexico nonprofit Corporation, Appellants, v. COUNTY ASSESSOR FOR BERNALILLO COUNTY, New Mexico, Appellee."
    ],
    "opinions": [
      {
        "text": "OPINION\nSUTIN, Judge.\nThe Bernalillo County Valuation Protests Board ruled that taxpayers\u2019 property be placed on the assessment roll at market value and that no exemption be granted. We affirm.\nThe property assessed was the Presbyterian Hospital Center Professional Office Building, Albuquerque, New Mexico.\nUnder various documents executed, Rutherford is the legal owner of the property. Presbyterian Hospital Center is the equitable owner. A building lease was entered into between George A. Rutherford, Inc., lessor, and Presbyterian Hospital Center, lessee, which lease provided that the real estate taxes on the property assessed shall be assessed in the name of and paid by the Presbyterian Hospital Center, the lessee.\nSeventy percent of the space is leased to physicians and computer service operations. The 70% assessment has been paid by Presbyterian Hospital. Thirty percent of the building is occupied by hospital administrative offices, laboratory, x-ray, pharmacy and TV-I training areas. The laboratory, x-ray and pharmacy areas are for use by Presbyterian Hospital patients and patients of the doctors who rent and occupy the office building premises.\nTaxpayers claim that they are entitled to a 30% exemption from assessment because 30% of the building is used for hospital purposes.\nTaxpayers rely on that portion of Art. VIII, \u00a7 3 of the New Mexico Constitution which provides in part that \u201c. . . all property used for . . . charitable purposes . . . shall be exempt from taxation.\u201d Benevolent & P. Ord. of Elks v. New Mexico Prop. A. D., 83 N.M. 445, 447, 493 P.2d 411, 413 (1972) says:\nAlthough 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 of the property.\nThis view was followed in United Veterans Org. v. New Mexico Prop. App. Dept., 84 N.M. 114, 500 P.2d 199 (Ct.App.1972).\nThe protests board found that the office building was organized and built for an economic use and not a charitable use. The evidence supports this finding. The primary use made of the property was not for charitable purposes.\nTaxpayers also contend that under the constitutional provision, supra, the word \u201cproperty\u201d includes \u201cleased property\u201d ; that \u201call [leased] property used for charitable purposes shall be exempt from taxation;\u201d that as lessee, Presbyterian Hospital is entitled to the exemption.\nIn The Chapman\u2019s Inc. v. Huffman, 90 N.M. -, 559 P.2d 398, No, 10274, decided November 10, 1975, the Supreme Court, by an unpublished order, held that \u201cthe charitable use specified in Article VIII, Section 3 of the Constitution of New Mexico should be construed to mean use by the owner of the property rather than the use to which the property is put by the tenant\u201d. This rule applies to Presbyterian Hospital in the position of lessee. The use to which Presbyterian Hospital puts the property as a tenant is not protected by the constitutional provision.\nThe order of the protests board is affirmed.\nIT IS SO ORDERED.\nLOPEZ, J., concurs.\nHERNANDEZ, J., concurs in the result.",
        "type": "majority",
        "author": "SUTIN, Judge."
      }
    ],
    "attorneys": [
      "Scott H. Mabry and David F. Boyd, Jr., Albuquerque, for appellants.",
      "Joe C. Diaz, Asst. Dist. Atty., Sandra A. Grisham and Vance Mauney, Albuquerque, for appellee.",
      "Toney Anaya, Atty. Gen., Santa Fe, John C. Cook and Joseph T. Sprague, Property Tax Dept., Asst. Attys. Gen., Santa Fe, amicus."
    ],
    "corrections": "",
    "head_matter": "552 P.2d 479\nGeorge RUTHERFORD, George A. Rutherford, Inc., a New Mexico Corporation, Presbyterian Hospital Center, a New Mexico nonprofit Corporation, Appellants, v. COUNTY ASSESSOR FOR BERNALILLO COUNTY, New Mexico, Appellee.\nNo. 2302.\nCourt of Appeals of New Mexico.\nJune 8, 1976.\nRehearing Denied June 17, 1976.\nScott H. Mabry and David F. Boyd, Jr., Albuquerque, for appellants.\nJoe C. Diaz, Asst. Dist. Atty., Sandra A. Grisham and Vance Mauney, Albuquerque, for appellee.\nToney Anaya, Atty. Gen., Santa Fe, John C. Cook and Joseph T. Sprague, Property Tax Dept., Asst. Attys. Gen., Santa Fe, amicus."
  },
  "file_name": "0348-01",
  "first_page_order": 384,
  "last_page_order": 386
}