HONEYWELL INFORMATION v. BOARD OF ASSESSMENT

No. 81CA0737.

654 P.2d 337 (1982)

HONEYWELL INFORMATION SYSTEMS, INC., a Delaware corporation, Plaintiff-Appellee, v. The BOARD OF ASSESSMENT APPEALS of the State of Colorado, the City and County of Denver, a municipal corporation, the County Board of Equalization of the City and County of Denver, and the Deputy County Assessor of the City and County of Denver, Defendants-Appellants.

Colorado Court of Appeals, Div. I.

Rehearing Denied September 2, 1982.


Attorney(s) appearing for the Case

Holme, Roberts & Owen, Spencer T. Denison, Denver, for plaintiff-appellee.

Max P. Zall, City Atty., Donald E. Wilson, Asst. City Atty., Denver, for defendants-appellants the City and County of Denver, the County Bd. of Equalization, and the Deputy County Assessor.

J.D. MacFarlane, Atty. Gen., Richard F. Hennessey, Deputy Atty. Gen., Mary J. Mullarkey, Sp. Asst. Atty. Gen., Billy Schuman, Asst. Atty. Gen., Denver, for defendant-appellant Bd. of Assessment Appeals.


SMITH, Judge.

Defendants, the Board of Assessment Appeals of the State of Colorado (Board), the City and County of Denver, and its Board of Equalization and Manager of Revenue, ex-officio Assessor (Assessing Authorities), appeal from adverse decisions of the district court in three cases involving the tax years 1973 to 1977. The trial court generally held that assessments for ad valorem taxes made by the Assessing Authorities and sustained initially by the Board against...

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