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LA JARA LAND DEV. v. BERNALILLO CTY. ASSESS.

No. 5199.

639 P.2d 605 (1982)

LA JARA LAND DEVELOPERS, INC., Roger S. Cox, and Kent L. Moesser, Plaintiffs-Appellants, v. BERNALILLO COUNTY ASSESSOR, Defendant-Appellee.

Court of Appeals of New Mexico.

January 7, 1982.

Attorney(s) appearing for the Case

John P. Salazar, Jason A. Sederquist, Albuquerque, for plaintiffs-appellants.

Kenneth A. Hunt, Asst. County Atty., Albuquerque, for defendant-appellee.

OPINION

DONNELLY, Judge.

The appeal in this action is from a decision and order of the Bernalillo County Valuation Protests Board (board), upholding the valuation by the county assessor of an improved tract of land located on East Central Avenue within the City of Albuquerque. We reverse and remand.

Plaintiff, La Jara Land Development, Inc., (La Jara), purchased in 1976, a former Holiday Inn, for $1.4 million dollars. During 1976, 1977 and 1978,...

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