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SAN PEDRO SO. GROUP v. BERNALILLO CTY. VAL. PR. BD.

No. 2619.

558 P.2d 53 (1976)

89 N.M. 784

SAN PEDRO SOUTH GROUP, Appellant, v. BERNALILLO COUNTY VALUATION PROTEST BOARD, Appellee.

Court of Appeals of New Mexico.

November 30, 1976.

Attorney(s) appearing for the Case

John P. Salazar, Rodey, Dickason, Sloan, Akin & Robb, P.A., Albuquerque, for appellant.

Toney Anaya, Atty. Gen., Santa Fe, John C. Cook, Asst. Atty. Gen., for appellee.

OPINION

SUTIN, Judge.

Taxpayer appeals three orders of the Bernalillo County Valuation Protest Board on valuations made on three properties of the taxpayer known as the South San Pedro Shopping Center. We reverse.

The Board, consisting of three members, instead of six, heard the protests and entered the orders. A quorum not being present, the orders of the Board are invalid. Petition of Kinscherff, 89 N.M. 669

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