Landmark v. Bernalillo County Assessor

OPINION

DONNELLY, Chief Judge.

On rehearing, the previous opinion is withdrawn and the following is substituted.

Landmark Limited (Taxpayer), appeals from an administrative order of the Bernalillo County Valuation Protests Board (Board), upholding the Bernalillo County Assessor’s (Assessor) valuation of the property upon which Taxpayer’s apartment complex is located. On appeal, Taxpayer raises four issues. We find the first issue, whether the assessment of Taxpayer’s property was in accordance with the law, dispositive of the appeal. Reversed and remanded.

FACTS

Taxpayer has owned the Landmark,…