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APPEAL OF ARMIJO

No. 2234.

548 P.2d 93 (1976)

Appeal of Cora S. ARMIJO and Robert E. Fox et al., from the Orders of the County Evaluation Protest Board of Bernallllo County.

Court of Appeals of New Mexico.

March 16, 1976.

Attorney(s) appearing for the Case

Thomas G. Cornish, Hannett, Hannett, Cornish & Barnhart, Albuquerque, for appellants.

Sandra Grisham, Albuquerque, for appellee.

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

OPINION

LOPEZ, Judge.

Cora Armijo and Robert Fox appeal orders of the Bernalillo County Valuation Protests Board denying their requests for change in the valuation records of the county assessor in respect to the "full value" placed on their respective properties. We reverse and remand.

Cora Armijo owns about 2400 acres and Fox owns about 1755 acres in the west side of Albuquerque, New Mexico. Both taxpayers protest the amounts determined by the...

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