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SENIOR CORP. v. BD. OF ASSESSMENT APPEALS

No. 83SA98.

702 P.2d 732 (1985)

SENIOR CORPORATION, Plaintiff-Appellant and Cross-Appellee, v. BOARD OF ASSESSMENT APPEALS of the State of Colorado; Board of County Commissioners of the County of Douglas, Defendants-Appellees, and Denver Southeast Suburban Water and Sanitation District, Defendant-Appellee and Cross-Appellant.

Supreme Court of Colorado, En Banc.

July 8, 1985.

Attorney(s) appearing for the Case

Calkins, Kramer, Grimshaw & Harring, Wayne B. Schroeder, Daniel N. Larson, Denver, for plaintiff-appellant and cross-appellee.

Duane Woodard, Atty. Gen., Charles B. Howe, Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Billy Shuman, Asst. Atty. Gen., Denver, for defendant-appellee Board of Assessment Appeals.

James K. Kreutz, Englewood, for defendant-appellee Board of County Commissioners.

Moses, Wittemyer, Harrison & Woodruff, James R. Montgomery, Robert E.L. Beebe, Boulder, for defendant-appellee and cross-appellant.

Collins & Cockrel, P.C., Robert L. Tibbals, Jr., Denver, for amicus curiae Special Dist. Ass'n of Colorado.

KIRSHBAUM, Justice.

The appellant, Senior Corp. (Senior), appeals the district court's judgment affirming a decision of the Board of Assessment Appeals (BAA) which approved a tax levied by the Denver Southeast Suburban Water and Sanitation District (the District) on real property owned, at the time the taxes were levied, by Terracor, Inc. (Terracor), Senior's predecessor-in-interest. The district court rejected Senior's challenge to the constitutionality of the levy...

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