APPELMAN v. BEACH

No. 12199.

608 P.2d 1119 (1980)

94 N.M. 237

Ruby APPELMAN et al., Plaintiffs-Appellees and Cross-Appellants, v. George BEACH, Assessor of Bernalillo County, Timothy Eichenberg, Treasurer of Bernalillo County, and Board of County Commissioners of Bernalillo County, Defendants-Appellants and Cross-Appellees.

Supreme Court of New Mexico.

March 21, 1980.


Attorney(s) appearing for the Case

McCulloch, Grisham & Lawless, Thomas L. Grisham, Albuquerque, for defendants-appellants and cross-appellees.

Geer, Handley & Hunt, Hunter L. Geer, Albuquerque, for plaintiffs-appellees and cross-appellants.

Toney Anaya, Atty. Gen., Richard C. Bosson, Asst. Atty. Gen., Santa Fe, amicus curiae.


OPINION

EASLEY, Justice.

The Bernalillo County Assessor, Treasurer, and Board of County Commissioners (County) appeal from and seek affirmation of the judgment of the trial court in Appelman's, and numerous other plaintiffs' (Appelman), suit against the County. Appelman's suit sought a refund of 1976 and 1977 property taxes or damages for excess property taxes paid and a reduction of her property tax valuation...

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