OPINION
ALARID, Chief Judge.
Protestants (the Cobbs) appeal the decision of the Otero County Valuation Protests Board (board), upholding the valuation of their property by the county assessor. Three issues are raised on appeal: 1) whether the mass appraisal method is proper; 2) if not, did the assessor present competent evidence of market value; and 3) should the board have accepted the Cobbs' evidence of comparable sales. We affirm.
FACTS
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