MATTER OF PROTEST OF MILLER

Nos. 1715, 1725, 1739 and 1767.

542 P.2d 1182 (1975)

In the Matter of the Protest of Ira B. Miller to the 1974 Valuation of the Real Property in Lincoin County, New Mexico. ERNEST W. HAHN, INC., a corporation, Protestant-Appellant, v. COUNTY ASSESSOR FOR BERNALILLO COUNTY, New Mexico, Respondent-Appellee. CARLO, INC., Petitioner-Appellant, v. COUNTY ASSESSOR FOR BERNALILLO COUNTY, New Mexico, Respondent-Appellee. DALE BELLAMAH LAND CO., INC., Protestant-Appellant, v. COUNTY ASSESSOR FOR BERNALILLO COUNTY, New Mexico, Respondent-Appellee.

Court of Appeals of New Mexico.

Rehearing Denied October 15, 1975.

Certiorari Denied November 20, 1975.


Attorney(s) appearing for the Case

Charles C. Spann, Grantham and Spann, Albuquerque, for Ira B. Miller, protestant.

J. Victor Pongetti, Albuquerque, for appellant Ernest W. Hahn, Inc. and Dale Bellamah Land Co., Inc.

Gene E. Franchini, Matteucci, Franchini, Calkins & Michael, Albuquerque, for appellant Carlo, Inc.

Charles A. Shaw, Asst. Dist. Atty., Alamogordo, for appellee Lincoln County.

Sandra A. Grisham, Vance Mauney, Albuquerque, for appellee.

Toney Anaya, Atty. Gen., John C. Cook, Joseph T. Sprague, Asst. Attys. Gen., Santa Fe, for amicus curiae, Property Tax Dept.


OPINION

SUTIN, Judge.

Four property owners-taxpayers appeal from an Order and Decision of the county valuation protests board located in the county in which each taxpayer's land is situated. These counties are Lincoln and Bernalillo. Because they present the same or related questions, we have consolidated these cases for review.

Each board denied the taxpayer's protest of the valuation of his land by the county assessor.

We reverse the decisions...

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