PINGHUA ZHAO v. MONTOYA

No. 30,172.

280 P.3d 918 (2012)

2012-NMCA-056

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.

Certiorari Granted, May 23, 2012, Nos. 33,589, 33,594.


Attorney(s) appearing for the Case

Stephanie Dzur , Tax Estate & Business Law, Ltd., Clinton W. Marrs Albuquerque, NM, for Appellant Zhao.

Sanders & Westbrook, P.C., Duff Westbrook , Maureen Sanders , Albuquerque, NM, for Appellee.

Greg Vance Fallick , Albuquerque, NM, Pro Se for Appellants Fallicks.


OPINION

KENNEDY, Judge.

{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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