BQP INDUSTRIES, INC.; et al., Petitioners-Appellants,
v.
The STATE BOARD OF EQUALIZATION OF the STATE OF COLORADO; et al., Respondents-Appellees.
Colorado Court of Appeals, Div. I.https://leagle.com/images/logo.png
May 31, 1984.
Rehearings Denied June 28, 1984.
Certiorari Denied January 21, 1985.
Attorney(s) appearing for the Case
Stutz, Dyer, Miller & Delap, R. Gregory Stutz, Denver, for Cooley Gravel Co.
Holme, Roberts & Owen, John R. Webb, Denver, for Martin-Marietta Corp.
Bradley, Campbell & Carney, P.C., Victor F. Boog, Golden, for Adolph Coors Co., Coors Porcelain Co., and Coors Container Co.
Holland & Hart, R. Alan Poe, Terry T. Johnson, Denver, for Monfort Packing Co. and Eastman Kodak Co.
Isaacson, Rosenbaum, Spiegleman & Friedman, Seymour Joseph, Joanne McDevitt Geller, Denver, for Board of Assessment Appeals of State of Colo., Martin E. Fisch, Gerry F. Shriver and Charles H. Bradley.
Gorsuch, Kirgis, Campbell, Walker & Grover, Vicki J. Fowler, Ann E. DeVine, Denver, for Non-Jefferson County petitioners.
Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Denver, for Colorado State Bd. of Equalization, Colorado Property Tax Administrator, and Colorado Div. of Property Taxation.
Stephen H. Kaplan, Denver City Atty., Robert F. Strenski, Asst. City Atty., Denver, for Board of Equalization of the City and County of Denver, Jerry C. Kempf, Paul Hentzell, Harold V. Cook, F.J. Serafini, Robert P. Locke, and Elvin R. Caldwell.
Thomas O. David, Weld County Atty., Greeley, for Board of Equalization and the Board of County Com'rs for County of Weld, Herbert H. Hanson, Weld County Assessor.
James Smith, Adams County Atty., Kathryn L. Schroeder, Asst. Adams County Atty., Brighton, for Adams County Bd. of Equalization.
Larry Vana, Arapahoe County Atty. James Heiser, Asst. Arapahoe County Atty., Littleton, for Arapahoe County Bd. of Equalization.
Ann Raisch, Boulder County Atty. Nancy Terrill, Asst. Boulder County Atty., Boulder, for Boulder County Bd. of Equalization, John Murphy, Margaret Markey, Robert Jenkins, and William Goodyear.
Charles E. Berry, El Paso County Atty., Colorado Springs, for El Paso County Bd. of Equalization, and M.C. Port, El Paso County Assessor.
Patrick Mahan, Jefferson County Atty. Cile Pace, Asst. Jefferson County Atty., Golden, for Jefferson County Bd. of Equalization and Mike Sobieski, Jefferson County Assessor.
Ralph Harden, Larimer County Atty. Rick Zier, Asst. Larimer County Atty., Fort Collins, for Larimer County Bd. of Equalization, Larimer County Bd. of Com'rs and Richard Greene, Larimer County Assessor.
Caplan & Earnest, Richard Bump, Boulder, for intervenors Jefferson County School Dist. R-1 and Weld County School Dist. RE-4.
Colorado Court of Appeals, Div. I.
BABCOCK, Judge.
In this consolidated multi-district action, taxpayers appeal judgments of the trial court entered upon review of agency action pursuant to § 24-4-106, C.R.S. (1982 Repl. Vol. 10). We affirm in part, reverse in part, and remand with directions.
This case concerns the method of assessing the valuation of personal business property of each taxpayer for the tax years 1979 and/or 1980. The taxing authorities, the assessors and the county boards...
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