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BOARD OF CTY. COM'RS v. COLO. BD. OF ASSMT.

No. 80CA0294.

628 P.2d 156 (1981)

The BOARD OF COUNTY COMMISSIONERS OF the COUNTY OF EAGLE, STATE OF COLORADO; the Board of Equalization of the County of Eagle and the County Assessor of the County of Eagle, Plaintiffs-Appellees and Cross-Appellants, v. The COLORADO BOARD OF ASSESSMENT APPEALS; Martin E. Fisch, R. N. Patton, and Sheldon D. Brooks, as members of the Colorado Board of Assessment Appeals and Vail Run Resort Community Association, Inc., a Colorado corporation, Defendants-Appellants and Cross-Appellees.

Colorado Court of Appeals, Div. I.

Rehearing Denied March 5, 1981.

Certiorari Denied May 18, 1981.

Attorney(s) appearing for the Case

Beth A. Rigggert and George Rosenberg, Eagle, for plaintiffs-appellees and cross-appellants.

J. D. MacFarlane, Atty. Gen., Richard F. Hennessey, Deputy Atty. Gen., Mary J. Mullarkey, Billy Shuman, Sp. Asst. Atty's. Gen., Denver, for defendants-appellants and cross-appellees Board of Assessment Appeals.

Bradley, Campbell & Carney, P. C., Victor F. Boog, Golden, for defendants-appellants and cross-appellees Vail Run Resort Community Association, Inc.

Gerald E. Dahle, Frisco, Gregory F. Long, Hot Sulphur Springs, Daniel S. Maus, Steamboat Springs, Richard D. Lynton, Breckenridge, for amicus curiae.

PIERCE, Judge.

This action concerns the increase in assessed valuation of the time share estates in the condominium units of the defendant Vail Run Resort Community, Inc.

In 1977, a hearing was conducted before defendant the Colorado Board of Assessment Appeals (State Board) establishing the value of the time share property which is the subject of this action. The assessed value of the property was determined with reference to the 1973 level of value and the...

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