Horn v. Bernalillo County Valuation Protests Board

(specially concurring).

I specially concur.

A. The Protest Board lacks jurisdiction.

At the opening of the hearing on the protest of Calvin Horn, the chairman of the Protest Board announced that the assessor had a stipulation he would like to present to the Board. The assessor’s attorney announced that “the Assessor’s Office, as well as the Protestant have agreed to a stipulation to change the value of the land ....” He continued:

The reason for the change in the value and the stipulation is that the Assessor and the Protestant agreed to revalue a portion of the land in the back part of this lot…