[Download] "Jicarilla Apache Nation v. Rodarte" by Supreme Court of the State of Oklahoma * eBook PDF Kindle ePub Free

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eBook details

• Title: Jicarilla Apache Nation v. Rodarte
• Author : Supreme Court of the State of Oklahoma
• Release Date : January 03, 2004
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 84 KB

Description

1 Petitioner Arthur Rodarte, the Rio Arriba County Assessor acting in his official capacity only, appeals from a decision of the Court of Appeals which reversed the decision of the Rio Arriba County Valuation Protests Board (the Board). The Board had upheld Petitioners property tax assessment which changed the classification of the bulk of the 32,075.80-acre property at the Lodge at Chama (the Lodge) from agricultural to "miscellaneous non-residential." The change resulted in a nearly ten-fold increase in the Lodges assessed value, from $2,199,378 to $21,301,191. At issue is whether Petitioner and the Board properly concluded: (1) that neither the Lodges private elk herd nor the public herd is "livestock" under the property tax code for purposes of determining whether the property in question is agricultural, and (2) that the Lodges conservation agreement with the federal government was either not a proper soil-conservation agreement to qualify as an agricultural use or not the primary use of their land. Finding that the Board properly relied on a reasonable determination of the Property Tax Division of the Department of Taxation and Revenue (the Division), we reverse the Court of Appeals and uphold the Boards decision.

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