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CISSELL v. COLORADO STATE BD. OF ASSESSMENT APP.

No. 76-408.

564 P.2d 124 (1977)

Raymond E. CISSELL and Jeannette A. Cissell, Plaintiffs-Appellants, v. COLORADO STATE BOARD OF ASSESSMENT APPEALS, R. N. Patton, F. M. Peterson, Martin E. Fisch, as members of said Board, Arapahoe County Assessor's Office, William Wallace, as Arapahoe County Assessor, and Bernard Funk, as an employee of said Assessor's Office, Defendants-Appellees.

Colorado Court of Appeals, Div. III.

Rehearing Denied March 3, 1977.

Attorney(s) appearing for the Case

Ralph B. Rhodes, Denver, for plaintiffs-appellants.

J. D. MacFarlane, Atty. Gen., Jean E. Dubofsky, Deputy Atty. Gen., Edward G. Donovan, Sol. Gen., Billy Shuman, Sp. Asst. Atty. Gen., Denver, for defendants-appellees Colorado State Board of Assessment Appeals and its members.

Ronald S. Loser, Littleton, for defendants-appellees Arapahoe County Assessor's Office, William Wallace as Arapahoe County Assessor and Bernard Funk as an Employee of said Assessor's Office.

COYTE, Judge.

Plaintiffs appeal the judgment dismissing their complaint seeking review of a tax assessment. We affirm the judgment.

In 1975, plaintiffs received notice from the Arapahoe County assessor of an increase in the valuation of improvements on certain property owned by them. They requested administrative review of the decision. The Arapahoe County Board of Equalization and Colorado State Board of Assessment Appeals upheld the assessor's determination...

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