OPINION
MINZNER, Judge.
The Bernalillo County Assessor ("Assessor") denied Appellants Alvin D. and Mary N. Hooper's ("collectively referred to as Hooper") claim for a veteran's exemption under NMSA 1978, Section 7-37-5(C)(3)(d) (Repl.Pamp. 1983). The statute exempts $2,000.00 of the taxable value of property for any honorably discharged Vietnam veteran
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