ACADEMY ROAD LTD. v. BERNALILLO CTY. TREAS.

No. 4718.

624 P.2d 64 (1981)

ACADEMY ROAD LIMITED PARTNERSHIP, Bill Sholer, General Partner and William A. (Bill) Bains, Plaintiffs-Appellees, v. BERNALILLO COUNTY TREASURER and Bernalillo County Assessor, Defendants-Appellants.

Court of Appeals of New Mexico.

January 27, 1981.


Attorney(s) appearing for the Case

Joe C. Diaz, Bernalillo County Atty., and Kenneth A. Hunt, Asst. Bernalillo County Atty., Albuquerque, for defendants-appellants.

Anthony C. Porter and Wycliffe V. Butler, Albuquerque, for plaintiffs-appellees.


OPINION

WALTERS, Judge.

The County of Bernalillo appeals a judgment ordering a refund to plaintiffs on property taxes assessed and paid for the year 1978. We reverse.

Prior to 1977 Academy Road Limited Partnership (Academy) was the owner of a 5.37-acre tract of undeveloped land. It was valued for the 1977 tax year at $21,480, and taxes were assessed at $463.36 for 1977. On August 19, 1977, Academy filed a "Summary Plat showing Redivision" of the...

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