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NEW MEXICO PROP. APP. DEPT. v. BD. OF CTY. COM'RS

No. 9115.

479 P.2d 771 (1971)

82 N.M. 267

The NEW MEXICO PROPERTY APPRAISAL DEPARTMENT, Petitioner-Appellee, v. BOARD OF COUNTY COMMISSIONERS OF LEA COUNTY, New Mexico, Donald L. Lanford, John W. Teague, Thomas B. Kennann, as members thereof, Alvis Leon Faris, as County Assessor of Lea County, and Ruth W. Griffith, as Treasurer of Lea County, Respondents-Appellants, E.C. Bennett, McNutt-Worrell Agency, Inc., John Gooch, Clyde Carson, Jr., Johnny May Crowder, Cotton Warehouse, Inc., J.C. Abbott and J.W. Spears, Individually and as representatives of the class of tax-payers of which they are a part, Intervenors-Appellants.

Supreme Court of New Mexico.

January 18, 1971.

Attorney(s) appearing for the Case

Robert W. Ward, F.L. Heidel, Lovington, for respondents-appellants.

James A. Maloney, Atty. Gen., James C. Compton, Jr., Asst. Atty. Gen., Sante Fe, for appellee.

OPINION

TACKETT, Justice.

This is a mandamus action brought by the New Mexico Property Appraisal Department, hereinafter referred to as "P.A.D.," against the Board of County Commissioners and the County Assessor of Lea County, to which the County Treasurer was added as a party, seeking to force the County Assessor to apply a uniform assessment ratio on property in the county subject to ad valorem taxes. Trial was to the court without a jury. The alternative...

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