MATTER OF PROTEST OF COBB

No. 11361.

824 P.2d 1053 (1991)

113 N.M. 251

In the Matter of the Protest OF Mr. William E. COBB and Mrs. Ann Cobb, Protest Nos. C-88-01 through C-88-11. William E. COBB and Ann Cobb, Protestants-Appellants, v. OTERO COUNTY ASSESSOR, Assessor-Appellee.

Court of Appeals of New Mexico.

Certiorari Denied January 7, 1992.


Attorney(s) appearing for the Case

Wayne A. Jordon, Durrett, Jordon & Durrett, P.C., Alamogordo, for protestants-appellants.

Daniel A. Bryant, Parsons & Bryant, P.A., Ruidoso, for assessor-appellee.

Gerald B. Richardson, Sp. Asst. Atty. Gen., Taxation and Revenue Dept., Santa Fe, amicus curiae.


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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