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  5. 572 P.2d 943 (1977)
 

CUTTER FLYING SERV. v. PROPERTY TAX DEPT.

No. 2773.

572 P.2d 943 (1977)

91 N.M. 215

In the Matter of the Consolidated Protests of Valuation of Property for Property Taxation Purposes of, CUTTER FLYING SERVICE, INC., Southwest Air Rangers, Inc., Frontier Airlines, Inc., Continental Airlines, Inc., Trans World Airlines, Inc., and Texas International Airlines, Inc., Protestants-Appellants, v. PROPERTY TAX DEPARTMENT of the State of New Mexico, Valuation Authority-Appellee.

Court of Appeals of New Mexico.

August 30, 1977.

Attorney(s) appearing for the Case

Thomas F. Keleher, Keleher & McLeod, Albuquerque, for Cutter.

Peter J. Adang and Jeffrey W. Loubet, Modrall, Sperling, Roehl, Harris & Sisk, Albuquerque, for Southwest Air Rangers.

John G. Jasper, Jasper & Buell, Santa Fe, for Frontier Continental, Trans World, and Texas International Airlines, Inc.

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

OPINION

HERNANDEZ, Judge.

This is an appeal for review of an order of the Director of the Department of Property Tax denying appellants' protest of assessment and levy of ad valorem taxes on their respective leasehold and other interests in the Albuquerque International Airport.

Appellants Continental Airlines, Inc., Trans World Airlines, Inc., Frontier Airlines, Inc., and Texas International Airlines, Inc., will be referred to collectively as "airlines...

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