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BA LEASING v. BOARD OF ASSESSMENT APPEALS

No. 82CA0042.

653 P.2d 80 (1982)

BA LEASING CORPORATION, Plaintiff-Appellant, v. BOARD OF ASSESSMENT APPEALS OF the STATE OF COLORADO and Martin E. Risch, Henry F. Shriver and Lee R. Woolsey, in their capacities as members of the Board of Assessment Appeals of the State of Colorado, and the Board of Equalization of the County of Arapahoe and John Nicholl, Charles Pitts and Thomas Eggert, in their capacities as members of the Arapahoe County Board of Equalization and the County Commissioners of Arapahoe County, and Allen Black, in his official capacity as the Assessor of Arapahoe County, and Paul Wolf, in his capacity as Treasurer of Arapahoe County, and the County of Arapahoe, a political subdivision of the State of Colorado, Defendants-Appellees.

Colorado Court of Appeals, Div. III.

September 9, 1982.

Attorney(s) appearing for the Case

Gorsuch, Kirgis, Campbell, Walker & Grover, Stephen Klein, Ann E. DeVine, Vicki J. Fowler, Denver, for plaintiff-appellant.

Peter Lawrence Vana, III, James E. Heiser, Littleton, for defendants-appellees.

J.D. MacFarlane, Atty. Gen., Billy Shuman, Sp. Asst. Atty. Gen., Denver, for defendant-appellee Bd. of Assessment Appeals of the State of Colo.

KELLY, Judge.

Pursuant to § 39-8-108(2), C.R.S.1973 (1981 Cum.Supp.) and § 24-4-106(4), C.R.S. 1973 (1981 Cum.Supp.), plaintiff, BA Leasing Corporation, sought review in the district court of a tax assessment decision made by defendant Board of Assessment Appeals. More than one year after the filing of the complaint, the Arapahoe County defendants moved to dismiss the action for failure to prosecute pursuant to C.R. C.P. 41(b)(1). Plaintiff appeals the trial...

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