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COLORADO ROCKY MOUNTAIN SCHOOL v. SHRIVER

No. 83CA0805.

689 P.2d 651 (1984)

COLORADO ROCKY MOUNTAIN SCHOOL, INC., a Colorado nonprofit corporation, Plaintiff-Appellant, v. Henry F. SHRIVER, Charles H. Bradley, F. William Beier, as members of the Board of Assessment Appeals, State of Colorado, and Mary Anne Maurer, as Property Tax Administrator, Division of Property Taxation, State of Colorado, Defendants-Appellees.

Colorado Court of Appeals, Div. II.

Rehearing Denied May 3, 1984.

Certiorari Denied October 22, 1984.

Attorney(s) appearing for the Case

Hartert, Mincer, Wilson & Everstine, Gerald D. Hartert, Glenwood Springs, for plaintiff-appellant.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Billy Shuman, First Asst. Atty. Gen., Denver, for defendants-appellees.

BABCOCK, Judge.

Plaintiff appeals the judgment of dismissal entered by the trial court in this action filed pursuant to § 24-4-106, C.R.S. We affirm.

On May 17, 1982, the Property Tax Administrator (PTA) executed a "notice of revocation of exemption" wherein it was determined that certain real property of the plaintiff failed to qualify for continued exemption from general taxation. Section 39-2-117(3), C.R.S. (1982 Repl.Vol. 16B). The plaintiff's petition...

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