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ROBERTS v. BOARD OF ASSESSMENT APPEALS

No. 93CA0757.

883 P.2d 588 (1994)

Don V. ROBERTS, Trustee, Petitioner-Appellant, v. BOARD OF ASSESSMENT APPEALS OF the STATE OF COLORADO, Appellee, and Jefferson County Board of Equalization, Respondent-Appellee.

Colorado Court of Appeals, Div. I.

September 8, 1994.

Attorney(s) appearing for the Case

Pamela J. Fair, Denver, for petitioner-appellant.

Gale A. Norton, Atty. Gen., Stephen K. ErkenBrack, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Larry A. Williams, First Asst. Atty. Gen., Denver, for appellee Bd. of Assessment Appeals.

Frank J. Hutfless, County Atty., Ellen G. Wakeman, Acting County Atty., Brian L. Utzman, Asst. County Atty., Nancy D. Berk, Sp. Asst. County Atty., Golden, for respondent-appellee Jefferson County Bd. of Equalization.

Opinion by Judge METZGER.

In this property tax case, petitioner, Don V. Roberts, Trustee (taxpayer), appeals from the order of the Board of Assessment Appeals (BAA) which denied his challenge to the valuation placed on his commercial property by respondent, the Jefferson County Board of Equalization (County), for the 1992 tax year. We reverse the BAA's order and remand the cause for further proceedings.

The issue in this appeal is the appropriate construction...

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