OPINION
HERNANDEZ, Judge.
Plaintiffs filed their respective claims for refunds for ad valorem taxes levied against their respective properties for the year 1976, on December 23, 1976, pursuant to Section 72-31-39, N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp. 1975). The statute reads as follows:
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