Cutter Flying Service, Inc. v. Property Tax Department

OPINION

HERNANDEZ, Judge.

This is an appeal for review of an order of the Director of the Department of Property Tax denying appellants’ protest of assessment and levy of ad valorem taxes on their respective leasehold and other interests in the Albuquerque International Airport.

Appellants Continental Airlines, Inc., Trans World Airlines, Inc., Frontier Airlines, Inc., and Texas International Airlines, Inc., will be referred to collectively as “airlines.” Appellants Cutter Flying Service, Inc., and Southwest Air Rangers, Inc., will be referred to as “airport operators.”

Each of the airlines…