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ADDIS v. SANTA FE CTY. VALUATION PROTESTS BD.

No. 3097.

571 P.2d 822 (1977)

Petition of Richard B. Addis and Shirley Lacy. Richard B. ADDIS and Shirley Lacy, Appellants, v. SANTA FE COUNTY VALUATION PROTESTS BOARD, Appellee.

Court of Appeals of New Mexico.

October 25, 1977.

Attorney(s) appearing for the Case

Linda S. Bloom, Albuquerque, for appellants.

Richard B. Addis, pro se and counsel to Shirley Lacy.

Toney Anaya, Atty. Gen., John C. Cook, Arthur Encinias, Property Tax Dept., Asst. Attys. Gen., Santa Fe, for appellee.

OPINION

WOOD, Chief Judge.

Laws 1977, ch. 361 (compiled as § 72-29-6.1, N.M.S.A. 1953, 1976-77 Int. Supp.) limit the amount the value of certain property may be increased for property taxation purposes. This appeal involves the efforts of the property owners to have the limitation applied in valuing their property for the 1977 property tax year. We discuss: (1) various procedural matters; (2) the applicability of § 72-29-6.1, supra; and...

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