Matter of Protest of Cobb

2727 San Pedro LLC v. Bernalillo Cnty. Assessor
2017 NMCA 8 (N.M. Ct. App. 2016) Cited 4 times
Holding that "a reasonable person" could not conclude that the tax authority bore its burden to show that the assessor's assessment used a "generally accepted appraisal technique" after the presumption of correctness had been overcome, and thus this Court concluded that the hearing officer erred in ruling that the tax authority overcame its post-presumption of correctness burden
First, the case cited by the district court in support of "mass appraisal[s]" relates to the appraisal of undeveloped lots using the comparable sales method. In re Protest of Cobb , 1991–NMCA–122, ¶ 2, 113 N.M. 251, 824 P.2d 1053. Second, and more importantly, the district court's argument incorrectly shifts the burden of proof back to Appellant.
In the Matter Alexander
126 N.M. 632 (N.M. Ct. App. 1999) Cited 10 times
Equitable Contract - Equitable Estoppel
Process Causes - Other
Holding that the regulation provides a reasonable method for determining whether a purported agricultural use is the primary use of the property
In reviewing the record presented, we must determine whether the Board's decision was "supported by substantial evidence or whether the decision is arbitrary, unlawful, unreasonable, or capricious." In re Protest of Cobb, 113 N.M. 251, 253, 824 P.2d 1053, 1055 (Ct.App. 1991). In making this determination, we will not substitute our own judgment.