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PETITION OF KINSCHERFF

No. 2345.

556 P.2d 355 (1976)

89 N.M. 669

Petition of John KINSCHERFF and Sunnyland Development Co., Inc., Appeal from an Order of the County Valuation Protest Board for Sandoval County, New Mexico.

Court of Appeals of New Mexico.

Rehearing Denied October 18, 1976.

Certiorari Denied November 18, 1976.

Attorney(s) appearing for the Case

John W. Danfelser, Norman L. Gagne, Poole, Tinnin, Danfelser & Martin, Albuquerque, for appellant.

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

OPINION

HERNANDEZ, Judge.

Taxpayers, John Kinscherff and Sunnyland Development Company, Inc., pursuant to Section 72-31-28(A), N.M.S.A. 1953 (Repl. Vol. 10, pt. 2, Supp. 1975) appeal from two orders of the County Valuation Protest Board (Board) for Sandoval County, New Mexico, sustaining a valuation placed upon their respective tracts of land by the County Assessor.

Taxpayers allege two points of error,...

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