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  5. 842 P.2d 738 (1992)
 

CHINO MINES CO. v. DEL CURTO

Nos. 12283, 12284 and 12293.

842 P.2d 738 (1992)

114 N.M. 521

CHINO MINES COMPANY, a New Mexico General Partnership; Burro Chief Copper Company, a Delaware Corporation; and Phelps Dodge Mining Company, a Division of Phelps Dodge Corporation, a New York Corporation, Plaintiffs-Appellees, v. George A. DEL CURTO, Director, Property Tax Division, New Mexico Department of Taxation and Revenue, Defendant-Appellee, v. Deborah A. RIVERA, Grant County Treasurer, Applicant-Appellant.

Court of Appeals of New Mexico.

Certiorari Denied November 12, 1992.

Attorney(s) appearing for the Case

Kelly P. Albers, Reeves, Chavez, Greenfield, Acosta & Walker, P.A., Las Cruces, for applicant-appellant.

Paul D. Barber, Rosenfelt, Barlow, Barber & Borg, P.A., Albuquerque, for plaintiffs-appellees.

Javier Lopez, and Bruce J. Fort, Sp. Asst. Attys. Gen., New Mexico Dept. of Taxation & Revenue, Santa Fe, for defendant-appellee.

OPINION

DONNELLY, Judge.

The Grant County Treasurer (Applicant) appeals from orders filed in three separate cases denying her motions to intervene in actions filed by Chino Mines Company, Burro Chief Copper Company, and Phelps Dodge Mining Company (Plaintiffs), against George A. Del Curto, Director of the Property Tax Division of the State Department of Taxation and Revenue (Director). The actions filed by Plaintiffs sought a refund of property taxes levied...

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