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SALT RIVER PROJECT v. BD. OF ASSESSMENT APP.

No. 84CA1110.

719 P.2d 368 (1986)

SALT RIVER PROJECT AGRICULTURAL IMPROVEMENT & POWER DISTRICT, Petitioner-Appellant, v. BOARD OF ASSESSMENT APPEALS of the State of Colorado, and Property Tax Administrator of the State of Colorado, Respondents-Appellees.

Colorado Court of Appeals, Div. II.

Rehearing Denied April 3, 1986.

Attorney(s) appearing for the Case

Sherman & Howard, Karen M. Zulauf, Raymond J. Turner, Denver, for petitioner-appellant.

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

Rehearing Denied (Salt River) April 3, 1986.

BABCOCK, Judge.

Salt River Project Agricultural Improvement and Power District (Salt River) appeals from a judgment of the district court affirming the Board of Assessment Appeals (BAA) which had upheld valuation of Salt River's Colorado public utility property by the Property Tax Administrator (administrator). We affirm.

Before 1981, Salt River's Colorado property had been assessed for ad valorem taxation...

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