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ZWAAGSTRA v. DelCURTO

No. 14006.

837 P.2d 457 (1992)

114 N.M. 263

Bertinus J. ZWAAGSTRA and Diane H. Zwaagstra, Plaintiffs-Appellants, v. George A. DelCURTO, Director, Property Tax Division, Taxation and Revenue Department of the State of New Mexico, Defendant-Appellee.

Court of Appeals of New Mexico.

July 28, 1992.

Attorney(s) appearing for the Case

Garnett R. Burks, Jr., Sage and Burks, P.C., Las Cruces, for plaintiffs-appellants.

Javier Lopez, Sp. Asst. Atty. Gen., Taxation and Revenue Dept., Santa Fe, for defendant-appellee.

OPINION

ALARID, Chief Judge.

Taxpayers appeal the trial court's order dismissing their claim for property tax refund. Our calendar notice proposed summary affirmance. Taxpayers have filed a response to the calendar notice. Not persuaded by the response, we affirm.

FACTS

Taxpayers own dairy cattle in Dona Ana County. Based partly on the contention that their cattle were overvalued, taxpayers filed a claim for property tax refund in Santa...

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