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COLO. ARLBERG CLUB v. BD. OF ASSESSMENT APP.

No. 84CA1184.

719 P.2d 371 (1986)

COLORADO ARLBERG CLUB, Petitioner-Appellant, v. BOARD OF ASSESSMENT APPEALS of the State of Colorado, Property Tax Administrator of the State of Colorado, and Grand County Board of Equalization, Respondents-Appellees.

Colorado Court of Appeals, Div. I.

As Modified on Denial of Rehearing March 27, 1986.

Rehearing Denied April 24, 1986.

Certiorari Granted July 14, 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., Larry A. Williams, Asst. Atty. Gen., Denver, for respondents-appellees Board of Assessment Appeals and Property Tax Administrator.

Anthony J. DiCola, Grand Co. Atty., Hot Sulphur Springs, for respondent-appellee Grand County Bd. of Equalization.

Certiorari Granted (Board) July 14, 1986.

PIERCE, Judge.

Petitioner, the Colorado Arlberg Club, appeals the tax assessment placed upon its land as adjusted by the Grand County assessor and the Board of Equalization (the Board), and as affirmed by the Colorado Board of Assessment Appeals and the district court. We reverse and remand with instructions for a reassessment.

In 1982, the Arlberg Club's land was assessed $95,630 for its 125-acre property...

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