SAN MIGUEL COUNTY BOARD OF EQUALIZATION and Board of Assessment Appeals of the State of Colorado, Petitioners,
v.
TELLURIDE COMPANY, Respondent, and
Mary E. Huddleston, Property Tax Administrator, State of Colorado, Intervenor.
Supreme Court of Colorado, En Banc.https://leagle.com/images/logo.png
October 27, 1997.
Rehearing Denied November 17, 1997.
Attorney(s) appearing for the Case
Steven J. Zwick, San Miguel County Attorney, Richard F. Mutzebaugh, Special Assistant County Attorney, Telluride, for Petitioner San Miguel County Board of Equalization.
Gale A. Norton, Attorney General, Martha Phillips Allbright, Chief Deputy Attorney
General, Richard A. Westfall, Solicitor General, Paul Farley, Deputy Attorney General, Larry A. Williams, First Assistant Attorney General, State Services Section, Mark W. Gerganoff, Assistant Attorney General, State Services Section, Denver, for Petitioner Board of Assessment Appeals of the State of Colorado.
Brega & Winters P.C., Ronald S. Loser, Brian A. Magoon, Denver, for Respondent Telluride Company.
Gale A. Norton, Attorney General, Martha Phillips Allbright, Chief Deputy Attorney General, Richard A. Westfall, Solicitor General, Paul Farley, Deputy Attorney General, Larry A. Williams, First Assistant Attorney General, State Services Section, Denver, for Intervenor Mary E. Huddleston, Property Tax Administrator.
Supreme Court of Colorado, En Banc.
Chief Justice VOLLACK delivered the Opinion of the Court.
We granted certiorari to review the court of appeals' decision in Telluride Co. v. San Miguel County Board of Equalization,928 P.2d 1358 (Colo.App.1996), to determine whether an assessor may raise a property valuation after a taxpayer has filed a protest challenging the original valuation of the subject property.1 The court of appeals held...
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