COLLINS v. COLORADO STATE BOARD OF ASSESSMENT APPEALS

No. 83SA285.

697 P.2d 1138 (1985)

Amanda COLLINS, Linda Costa, John and Mabel Dunn, Mertice Schmidt, Ruth Auchenbach, Sarah J. Porter, Paul Bailey, Cecil and Esther Anderson, Victoria Gits, Barbara and Robert Fulkerson, William and Bette Eisele, Lillian Powell, Shirley Storey, Warren Petty, Stanley Hinson, Max and Frances Glaston, David and Margie Klausner, John Jaeger, Barbara Harris, Bryan Shultz, Linda French, Elizabeth Weitkamp, Richard Francis, Elaine Hulme, Bernice Weinstein, Joe Pranaitis, Barbara Austin, J.M. Darling, L. Steves, T. Gaub, Judy Ann Skaife, Julie and Frank Martin, Patricia LeGrand, Susan Murphy, David and Julia Simon, Herbert and Tillie Kirschbaum, and Sidney and Sandra Reckler, for themselves and all other persons similarly situated, Plaintiffs-Appellees, v. The COLORADO STATE BOARD OF ASSESSMENT APPEALS; The Board of Equalization of the City and County of Denver; Jerry Kempf, as Manager of Revenue; Mike R. Licht, as Deputy Assessor of the City and County of Denver; The City and County of Denver; The Colorado State Board of Equalization; and Mary Ann Mauer, as Property Tax Administrator, Defendants-Appellants.

Supreme Court of Colorado, En Banc.

April 1, 1985.


Attorney(s) appearing for the Case

Alan A. Armour, James H. Downey, Goldstein & Armour, P.C., Denver, for plaintiffs-appellees.

Duane Woodard, Atty. Gen., Charles B. Howe, Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Billy J. Shuman, Asst. Atty. Gen., Denver, for the Colorado State Bd. of Assessment Appeals.

Stephen H. Kaplan, Denver City Atty., Robert F. Strenski, Asst. City Atty., Denver, for the City and County of Denver, the Bd. of Equalization of the City and County of Denver, Jerry Kempf, as Manager of Revenue, and Mike R. Licht, as Deputy Assessor of the City and County of Denver.


PER CURIAM.

The Colorado State Board of Assessment Appeals (BAA) and the City and County of Denver appeal a judgment of the Denver District Court holding that the Denver assessor improperly increased the 1981 valuation of apartments converted to condominiums in Denver. The court certified as a class all similarly situated condominium owners and ordered that they be granted a property tax refund. Because, as we concluded in Hoffman v. Colorado State Board of Assessment...

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