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YUMA COUNTY BD. OF EQUAL v. CABOT PETRO.

No. 92SC597.

856 P.2d 844 (1993)

YUMA COUNTY BOARD OF EQUALIZATION, and Board of Assessment Appeals of the State of Colorado, Petitioners, v. CABOT PETROLEUM CORPORATION, Respondent.

Supreme Court of Colorado, En Banc.

Rehearing Denied August 23, 1993.

Attorney(s) appearing for the Case

Benedetti and Dee, Robert H. Dee, Yuma County Atty., Wray and Francis A. Benedetti, Delray Beach, FL, for petitioner Yuma County Bd. of Equalization.

Gale A. Norton, Atty. Gen., Raymond T. Slaughter, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Maurice G. Knaizer, Deputy Atty. Gen., and Larry A. Williams, First Asst. Atty. Gen., Gen. Legal Services Section, Denver, for petitioner Bd. of Assessment Appeals of State of Colo.

Gorsuch, Kirgis, Campbell, Walker and Grover, Robert J. Kapelke and Andrew D. Cohen, Denver, for respondent.

Justice VOLLACK delivered the Opinion of the Court.

Petitioners, Yuma County Board of Equalization (BOE) and the Board of Assessment Appeals of the State of Colorado (BOAA), petition from the court of appeals opinion in Cabot Petroleum Corporation v. Yuma County Board of Equalization, 847 P.2d 152 (Colo.App.1992), wherein the court of appeals determined that certain property tax assessments imposed on oil and gas leasehold...

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