New Mexico Court of Appeals October 20, 1983, 7225, 7093 (Ranchers-Tufco Limestone Project Joint Venture v. Revenue Division, New Mexico Taxation & Revenue Department)

OPINION

WOOD, Judge.

This opinion decides the issues raised in the separate appeals in Nos. 7225 and 7093.

The tax collector (Revenue Division of the Taxation and Revenue Department) denied the protests of the taxpayers to certain tax assessments. The taxpayers appeal.