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What is First Nat. Bank v. Albright Tax Assessment Case about?

The Supreme Court upheld the decision of the New Mexico territorial supreme court that allowed for a reassessment of taxes on a bank after its initial assessment was invalid. While the bank argued future assessments might violate federal law, the Court found it premature to assume the assessor would act improperly without a new assessment being made first. The decision affirmed the lower courts and declined to prevent a reassessment from moving forward.

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Scribd Government Docs

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