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LAREDO HOUSING APTS. v. BD. OF ASSESSMENT

No. 81CA1300.

675 P.2d 23 (1983)

LAREDO HOUSING APARTMENTS, LTD., a Colorado Limited Partnership, Appellant, v. BOARD OF ASSESSMENT APPEALS and the Board of County Commissioners of the County of Adams, Appellees.

Colorado Court of Appeals, Div. III.

December 15, 1983.

Attorney(s) appearing for the Case

Quinn, Mihalik & Wing, Timothy Quinn, Aurora, for appellant.

J.D. MacFarlane, Atty. Gen., Richard F. Hennessey, Deputy Atty. Gen., Mary J. Mullarkey, Sol. Gen., Billy Shuman, Asst. Atty. Gen., Denver, for appellee, Bd. of Assessment Appeals.

Kevin Maggio, Adams County Atty., Christian M. Lind, Asst. County Atty., Brighton, for Bd. of County Com'rs.

BABCOCK, Judge.

Laredo Housing Apartments, Ltd., (taxpayer) appeals the district court's affirmance of the decision of the Board of Assessment Appeals (BAA). We affirm.

In August 1979, the Adams County Board of County Commissioners denied taxpayer's petition for refund and abatement of property taxes paid for the years of 1976, 1977, and 1978 which had been filed by taxpayer pursuant to §§ 39-1-113 and 39-10-114, C.R.S.1973. Denial of the refund...

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