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BLACK v. BERNALILLO CTY. VALUATION PROTESTS BD.

Nos. 4597/4591.

619 P.2d 581 (1980)

95 N.M. 136

In the Matter of the Protest of A. J. BLACK and Mary Jane Black, his wife, and Alameda Air Park, Inc., Appellants, v. BERNALILLO COUNTY VALUATION PROTESTS BOARD and County Assessor for the County of Bernalillo, New Mexico, Appellees. and In the Matter of the Protest of June BLACK, Appellant, v. BERNALILLO COUNTY VALUATION PROTESTS BOARD and County Assessor for the County of Bernalillo, New Mexico, Appellees.

Court of Appeals of New Mexico.

October 23, 1980.

Attorney(s) appearing for the Case

Arthur O. Beach, Keleher & McLeod, Albuquerque, for appellant June Black.

John P. Salazar, Rodey, Dickason, Sloan, Akin & Robb, P.A., Albuquerque, for appellants A.J. Black, Mary Jane Black and Alameda Air Park, Inc.

Joe C. Diaz, Bernalillo County Atty., Kenneth A. Hunt, Albuquerque, for appellees.

OPINION

SUTIN, Judge.

This is an appeal by property owners (The Black family) from a series of decisions and orders of the Bernalillo County Valuation Protests Board (The Board). The Black family filed fifteen separate protests pursuant to Section 7-38-24, N.M.S.A. 1978. Six of the tracts are assessed in the name of June Black, and nine are assessed in the names of Albert J. Black and Alameda Air Park, Inc., a Black corporation. The family protested the...

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