PINGHUA ZHAO, Plaintiff-Appellant,
v.
Karen L. MONTOYA, Bernalillo County Assessor, Defendant-Appellee,
Gregg Vance Fallick and Janet M. Fallick, Plaintiffs-Appellants,
v.
Karen L. Montoya, Bernalillo County Assessor, Defendant-Appellee.
Court of Appeals of New Mexico.https://leagle.com/images/logo.png
March 28, 2012.
Certiorari Granted, May 23, 2012, Nos. 33,589, 33,594.
{1} In this consolidated case, certified to us by the Bernalillo County District Court, Pinghua Zhao, Gregg Fallick, and Janet Fallick (Homeowners) appeal a significant increase in the value of their homes for property tax assessment as a result of a phenomenon commonly called "tax lightning." This phenomenon occurs when a home that has been owned by the same taxpayer for more than a year is sold to a new owner for a...
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