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  5. 592 P.2d 965 (1978)
 

ERNEST W. HAHN, INC. v. COUNTY ASSESSOR, ETC.

No. 12030.

592 P.2d 965 (1978)

92 N.M. 609

ERNEST W. HAHN, INC. and Dale Bellamah Land Co., Inc., Petitioners, v. COUNTY ASSESSOR FOR BERNALILLO COUNTY, New Mexico, Respondent.

Supreme Court of New Mexico.

December 11, 1978.

Attorney(s) appearing for the Case

Johnson & Lanphere, J. Victor Pongetti, Albuquerque, for petitioners.

Hunter L. Geer, Albuquerque, for respondent.

OPINION

PAYNE, Justice.

This matter involves the constitutionality of property taxes imposed on properties located in Bernalillo County belonging to Ernest W. Hahn, Inc. and Dale Bellamah Land Company, Inc. Taxpayers protested Notices of Valuation received from the Bernalillo County Assessor. They challenged the valuations placed on their properties and claimed that the assessor's revaluation of their properties was unconstitutional. The Bernalillo County...

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