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MALOOF v. SAN JUAN COUNTY

No. 12876.

845 P.2d 849 (1992)

114 N.M. 755

Colleen J. MALOOF, Protestant-Appellant, v. SAN JUAN COUNTY VALUATION PROTESTS BOARD; San Juan County Commissioners; and Marion Farnsworth, San Juan County Assessor, Respondents-Appellees.

Court of Appeals of New Mexico.

December 4, 1992.

Attorney(s) appearing for the Case

Shannon L. Donahue, Albuquerque, for protestant-appellant.

B.J. Baggett, San Juan County Atty., Aztec, for respondents-appellees San Juan County Comm'rs and Marion Farnsworth, County Assessor.

Gary D. Eisenberg, Glen A. Krahenbuhl, The Poole Law Firm, P.C., Albuquerque, for respondent-appellee San Juan County Valuation Protests Bd.

Opinion

DONNELLY, Judge.

Protestant, Colleen J. Maloof, appeals an order of the San Juan County Valuation Protests Board (Board) affirming the ad valorem tax assessment rendered by the San Juan County Assessor, Marion Farnsworth (Assessor), on the Best Western Inn (Inn) in Farmington. Three issues are raised on appeal: (1) whether the Board erred in issuing a nunc pro tunc order modifying its prior order of valuation; (2) whether the ad valorem tax...

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