(DOWNLOAD) "Utah Environmental Congress v. Bosworth" by United States Court of Appeals Tenth Circuit # Book PDF Kindle ePub Free
eBook details
- Title: Utah Environmental Congress v. Bosworth
- Author : United States Court of Appeals Tenth Circuit
- Release Date : January 24, 2006
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 74 KB
Description
Tax assessment is not an exact science, and the outcomes are rarely popular. Using small budgets and limited information, local assessors must make difficult judgments based on uncertain valuations- with the knowledge that higher tax bills are more likely to produce complaints of unfair treatment than thank you cards. Despite these limitations on exactingly precise tax assessment, the Jicarilla Apache Nation ("Nation") believes that the Rio Arriba County Assessor ("Assessor") violated the Equal Protection Clause in 2000 by changing the tax classification on thousands of acres of the Chama Ranch ("Ranch"), an upscale hunting resort in New Mexico owned by the Nation. In the year 2000, after learning that the Nation purchased the Ranch for $25 million and that Ranch income was largely derived from elk hunting and related activities, the Assessor reclassified the Ranch from agricultural to miscellaneous non-agricultural, and ceased to classify the elk themselves as livestock. The effect was to increase the Nations property tax bill by over $110,000 a year. The Assessor has not reclassified any other properties in a similar fashion, even though some of them derive substantial income from similar elk hunting activities.
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