ALEXANDER v. ANDERSON

No. 18041, 18135, 18161, 18484.

973 P.2d 884 (1999)

126 N.M. 632

1999-NMCA-021

In the Matter of the Protest of Frank D. ALEXANDER and Violet Alexander, Plaintiffs-Appellants, v. David K. ANDERSON, Assessor of Bernalillo County, New Mexico, Defendant-Appellee. In the Matter of the Protest of Edward J. Gerety and M.H. Gerety, Plaintiffs-Appellants, v. David K. Anderson, Assessor of Bernalillo County, New Mexico, Defendant-Appellee. In the Matter of the Protest of Paul R. Duncan and Marilyn H. Duncan, Plaintiffs-Appellants, v. David K. Anderson, Assessor of Bernalillo County, New Mexico, Defendant-Appellee. In the Matter of the protest of David B. Mosely, Plaintiff-Appellant, v. The Bernalillo County Valuation Board, Defendant-Appellee.

Court of Appeals of New Mexico.

January 5, 1999.


Attorney(s) appearing for the Case

James E. Kirk, Albuquerque, for Frank D. and Violet Alexander.

Raymond G. Sanchez, Robert J. Desiderio, Albuquerque, for Edward J. Gerety, M.H. Gerety, Paul R. Duncan, and Marylin H. Duncan.

Hessel E. Yntema, III, Oman, Gentry & Yntema, P.A., Albuquerque, for David B. Mosely.

Frank D. Katz, Special Assistant Attorney General, Santa Fe, for Amicus Curiae.

Tito D. Chavez, Bernalillo County Attorney, M. David Chacon, II, Assistant County Attorney, Jeffrey S. Landers, Assistant County Attorney, Albuquerque, for Defendant-Appellee.


OPINION

ARMIJO, Judge.

{1} Frank D. Alexander, Violet Alexander, Paul R. Duncan, Marilyn H. Duncan, Edward J. Gerety, M.H. Gerety, and David B. Moseley (collectively, Taxpayers) appeal from decisions of the Bernalillo County Valuation Protests Board (the Board) affirming the Bernalillo County Assessor's (the Assessor) denials of "agricultural use" tax exemptions for the 1996 tax year. The "agricultural use" exemption presents a favorable method of property...

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