In Re Protest of Miller

. OPINION

SOSA, Justice.

This case presents the issue whether the Court of Appeals had jurisdiction to tax costs after mandate was issued.

Four property owners-taxpayers, including Ira Miller, appealed from an order and decision of the county valuation protests board in the respective counties where their land is situated. On September 16, 1975, the Court of Appeals reversed the decisions of the county valuation protests boards. Matter of Protest of Miller, 88 N.M. 492, 542 P.2d 1182 (Ct.App.), cert. denied (1975). Mandate was issued November 21, 1975. On January 19, 1976, Miller’s ex parte…