Legal Opinion
San Pedro South Group v. Bernalillo County Valuation Protest Board
New Mexico Court of Appeals
Decided November 30, 1976No. 2619PublishedCited by 7 opinions
1Opinion of the Court
OPINION
SUTIN, Judge.
Taxpayer appeals three orders of the Bernalillo County Valuation Protest Board on valuations made on three properties of the taxpayer known as the South San Pedro Shopping Center. We reverse.
The Board, consisting of three members, instead of six, heard the protests and entered the orders. A quorum not being present, the orders of the Board are invalid. Petition of Kinscherff, 89 N.M. 669, 556 P.2d 355 (Ct.App.1976).
Even though the orders of the Board are invalid, we hold that the orders in the instant case must be vacated.
Section 72-29-5(B), N.M.S.A.1953 (Repl. Vol. 10,…
2Cases cited3 opinions
- Petition of KinscherffNew Mexico Court of Appeals · 1976
- Eaton v. Bureau of RevenueNew Mexico Court of Appeals · 1972
- Commissioner of Revenue v. EatonNew Mexico Supreme Court · 1972
3Cited by7 opinions
- First National Bank v. Bernalillo County Valuation Protest BoardNew Mexico Court of Appeals · 1977
- Coleco Industries, Inc. v. International Trade CommissionCourt of Customs and Patent Appeals · 1978
- Martinez v. Health & Social Services DepartmentNew Mexico Court of Appeals · 1977
- Black v. Bernalillo County Valuation Protests BoardNew Mexico Court of Appeals · 1980
- Bakel v. Bernalillo County AssessorNew Mexico Court of Appeals · 1980
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