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NEW MEXICO BAPTIST v. BERNALILLO COUNTY

No. 3834.

600 P.2d 309 (1979)

93 N.M. 363

NEW MEXICO BAPTIST FOUNDATION, H.B. Horn, Foundation and Calvin P. Horn Foundation, Protestants-Appellants, v. BERNALILLO COUNTY ASSESSOR, Respondent-Appellee.

Court of Appeals of New Mexico.

August 16, 1979.

Attorney(s) appearing for the Case

Ronald F. Horn, Keleher & McLeod, Albuquerque, for protestants-appellants.

Pedro G. Rael, Joe C. Diaz, Albuquerque, for respondent-appellee.

OPINION

LOPEZ, Judge.

Protestants-appellants, New Mexico Baptist Foundation, H.B. Horn Foundation and Calvin P. Horn Foundation, filed a petition protesting the assessed value placed on certain improvements owned by them in Bernalillo County. In their petition, appellants claimed that the assessed value was excessive. After a hearing, the Bernalillo County Valuation Protest Board entered a Decision and Order leaving the assessed value of the improvements...

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