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COBB v. OTERO COUNTY ASSESSOR

No. 6049.

668 P.2d 323 (1983)

100 N.M. 207

William E. COBB, Appellant, v. OTERO COUNTY ASSESSOR, Appellee.

Court of Appeals of New Mexico.

July 26, 1983.

Attorney(s) appearing for the Case

F. Randolph Burroughs, Burroughs & Rhodes, Alamogordo, for appellant.

Patricia Wellington, Shaw, Thompson, Webber & Giles, P.A., Albuquerque, for appellee.

OPINION

NEAL, Judge.

William E. Cobb appeals the Otero County Valuation Protests Roard's [Board] 1982 valuation of property owned by him. The assessor valued the property at $152,100. Cobb argues that it should be valued at $117,172. He challenges two findings of the Board:

4. The property owner failed to present competent evidence which met or overcame the statutory presumption (found in Section 7-38-6 NMSA 1978 of the Property Tax Code) which...

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