New Mexico Court of Appeals January 13, 2004, 23,519 (Federal Express Corp. v. Abeyta)

OPINION

WECHSLER, Chief Judge.

{1} This case involves the distinction between a taxpayer asserting error in the valuation of property and a taxpayer asserting error in the computation of taxes. In the former case, protests must be filed within sixty days, while in the latter case, there is no time limit specified and the general four-year statute of limitations applies.