Cobb v. Otero County Assessor

OPINION

ALARID, Chief Judge.

Protestants (the Cobbs) appeal the decision of the Otero County Valuation Protests Board (board), upholding the valuation of their property by the county assessor. Three issues are raised on appeal: 1) whether the mass appraisal method is proper; 2) if not, did the assessor present competent evidence of market value; and 3) should the board have accepted the Cobbs’ evidence of comparable sales. We affirm. FACTS

The Cobbs are the owners of a number of undeveloped properties in the Timberon Subdivision in Otero County. In 1988, the Cobbs protested the valuation…