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WYLER/PEBBLE CREEK RANCH v. COLO. BAA

No. 93CA1107.

883 P.2d 597 (1994)

Robert A. WYLER/PEBBLE CREEK RANCH, Petitioner-Appellant, v. COLORADO BOARD OF ASSESSMENT APPEALS and Summit County Board of Equalization, Respondents-Appellees.

Colorado Court of Appeals, Div. I.

Opinion Modified September 29, 1994.

Attorney(s) appearing for the Case

Gloria A. Aluise, Dillon, for petitioner-appellant.

Jeffrey L. Huntley, County Atty., Stephen L. Brown, Asst. County Atty., Breckenridge, Gale A. Norton, Atty. Gen., Stephen K. ErkenBrack, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Mark W. Gerganoff, Asst. Atty. Gen., Denver, for respondents-appellees.

Opinion by Judge RULAND.

Petitioner, Robert A. Wyler/Pebble Creek Ranch (taxpayer), filed petitions for an abatement or refund of 1989 and 1990 real property taxes with respondent, Summit County Board of Commissioners. The County denied the petitions and petitioner appealed to the Board of Assessment Appeals (BAA). The BAA dismissed taxpayer's appeal. On taxpayer's appeal of that dismissal, we affirm.

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