BOARD OF ASSESSMENT APPEALS v. BENBROOK

No. 85SC43.

735 P.2d 860 (1987)

BOARD OF ASSESSMENT APPEALS of the State of Colorado, and Property Tax Administrator of the State of Colorado, Petitioners, v. George E. and Lucille BENBROOK, et al., Respondents.

Supreme Court of Colorado, En Banc.

As Modified on Denial of Rehearing May 11, 1987.


Attorney(s) appearing for the Case

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Billy J. Shuman, Deputy Atty. Gen., Denver, for petitioners.

Ben S. Wendelken, Sherman, Howard, Baker & Wendelken, Colorado Springs, for respondents.

Stephen H. Kaplan, Denver City Atty., Robert F. Strenski, Asst. City Atty., Denver, for amicus curiae City and County of Denver.

Patrick R. Mahan, Jefferson Co. Atty., George D. Theophiles, Asst. Co. Atty., Golden, for amicus curiae Board of County Com'rs of Jefferson County and Judy Cooper Pettit, Assessor of Jefferson County.


DUBOFSKY, Justice.

We granted certiorari to review the decision of the court of appeals in Benbrook v. Board of Assessment Appeals, 695 P.2d 801 (Colo.App.1985), holding that taxpayers, who challenged an increase in property tax assessments because their apartments had been converted to condominiums, had a remedy under sections 39-1-113 and 39-10-114, 16B C.R.S. (1982) (abatement...

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