HANNAHS v. ANDERSON

Nos. 17,898, 18,908.

966 P.2d 168 (1998)

126 N.M. 1

1998-NMCA-152

Fred C. HANNAHS and Judy M. Hannahs, Protestants-Appellants, v. David Kirk ANDERSON, Assessor of Bernalillo County, New Mexico, Respondent-Appellee.

Court of Appeals of New Mexico.

Certiorari Denied October 13, 1998.


Attorney(s) appearing for the Case

Fred C. Hannahs, Albuquerque, Pro Se Appellant and for Judy M. Hannahs.

Barbara Ball, Ass't County Attorney, J. Edward Hollington, Ass't County Attorney, Bernalillo County, Albuquerque, for Appellee.


OPINION

PICKARD, J.

{1} We consolidate two separate appeals brought by Fred and Judy Hannahs (Taxpayers) from decisions of the Bernalillo County Valuation Protest Board (Board). Taxpayers challenge the assessed value placed upon their lot, minus improvements, for the 1996 and 1997 tax years. Taxpayers also claim that the County Tax Assessor's (Assessor) denial of their discovery request for information on lot sizes...

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