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STATE EX REL. PROP. APP. v. SIERRA LIFE INS.

Nos. 10393, 11004, 10957 and 10966.

562 P.2d 829 (1977)

STATE of New Mexico ex rel. PROPERTY APPRAISAL DEPARTMENT, Plaintiff-Appellee, v. SIERRA LIFE INSURANCE COMPANY, Peter Chalamidas and Elizabeth Chalamidas, Defendants-Appellants, and Western Skies Corporation and American Title Insurance Company, Intervenors-Appellants.

Supreme Court of New Mexico.

Rehearing Denied April 15, 1977.

Attorney(s) appearing for the Case

Standley, Quinn & Patterson, Fred M. Standley, Santa Fe, for Sierra Life.

Robert J. Maguire, Earl E. Hartley, Albuquerque, for Chalamidas.

Keleher & McLeod, John B. Tittmann, Charles A. Pharris, Albuquerque, for intervenors.

Toney Anaya, Atty. Gen., John C. Cook, Asst. Atty. Gen., Property Tax Dept., Santa Fe, for plaintiff-appellee.

Vance A. Mauney, Joe C. Diaz, Albuquerque, for County Assessor & Treasurer.

OPINION

PAYNE, Justice.

This appeal involves the determination of the property tax liability of the appellants, Chalamidas and the Sierra Life Insurance Company, for the years 1971-1973.

The property that is subject to taxation in this proceeding is a 17.684 acre tract of land known as the Western Skies property. In 1967, 5.56 acres of the property was erroneously assessed to a Mr. W.T. Kelly. Mr. Kelly never owned any interest in the property and...

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