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CIBOLA ENERGY CORP. v. ROSELLI

No. 8641.

737 P.2d 555 (1987)

105 N.M. 774

CIBOLA ENERGY CORPORATION, Appellant, v. Gemma O. ROSELLI, Valencia County Assessor, and the County of Valencia, New Mexico, Appellees.

Court of Appeals of New Mexico.

April 9, 1987.

Attorney(s) appearing for the Case

Jonathan B. Sutin, Lewis R. Sutin, Sutin, Thayer & Browne, P.C., Albuquerque, for appellant.

Joseph T. Sprague, Albuquerque, for Valencia County Valuation Protests Bd.

Louis E. Valencia, Esquibel, Valencia, Sanchez & Griego, Los Lunas, for appellees.

OPINION

GARCIA, Judge.

Appellant Cibola Energy Corporation (Cibola) filed a petition protesting valuations made by the Valencia County Assessor of land in Valencia County, for property taxation purposes. After the hearing, the Valencia County Protest Board (Board) entered an order fixing valuations and Cibola appeals from the portion of that order fixing values for units 6 and 8 in Tierra Grande. Cibola asserts there is insufficient evidence to support the...

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