Where 'comp' properties are located was one matter that came under fire during the most recent Board of Equalization hearings.

"It cannot be sold for the price you have it at market value on the assessment. Your comparables are almost a joke. You have a comparable in Artesia. That's 10.6 miles away. If that's a comparable, I'm a monkey," Phil Huff said.

Huff was appealing the valuation for a 2,630-square-foot residence with stucco walls, concrete tile roof and central water on a 0.46-acre lot.

But when asked if he had an appraisal to present, however, Huff said he only had an appraisal on his neighbor's property, which was worth $120,000 less. But he wasn;t the only one expressing his concerns.

Michael Bean said his property was compared with homes that had swimming pools, full landscaping and block walls.

And again, the question of location came up: "Plus they were way over in Calvada, not on Bell Vista," Bean said.

Assessor Julie Dudenski said Bean has a custom owner-builder home. She included comparisons of three homes of similar value and quality of construction.