COQUINA OIL v. LARIMER CO. BD. OF EQUAL.

No. 85CA0756.

742 P.2d 932 (1987)

COQUINA OIL CORPORATION, a Nevada Corporation, Plaintiff-Appellee and Cross-Appellant, v. The LARIMER COUNTY BOARD OF EQUALIZATION; the Board of County Commissioners of the County of Larimer, State of Colorado; Courtlyn W. Hotchkiss, Nona Thayer and James P. Lloyd, in their official capacity as members of the Larimer County Board of Equalization and the Board of County Commissioners of the County of Larimer, State of Colorado; the Board of Assessment Appeals of the State of Colorado; Henry F. Shriver, and F. William Beier, in their official capacity as members of the Board of Assessment Appeals; and Richard W. Green, Larimer County Assessor, Defendants-Appellants and Cross-Appellees.

Colorado Court of Appeals, Div. III.

Rehearing Denied March 26, 1987.

Certiorari Granted September 8, 1987.


Attorney(s) appearing for the Case

Downey & Murray, Thomas E. Downey, Jr., Gina Swets, Kurt G. Stiegelmeier, Englewood, for plaintiff-appellee and cross-appellant.

Hall & Evans, Alan Epstein, Denver, for State defendants-appellants and cross-appellees.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Larry Williams, Asst. Atty. Gen., Denver, for defendant-appellant Bd. of Assessment Appeals of the State of Colorado.

Harden, Schmidt & Hass, P.C., George H. Hass, Fort Collins, for defendants-appellants Bd. of Equalization of the County of Larimer and the Larimer County Assessor, Richard Green.


Certiorari Granted (Coquina) September 8, 1987.

STERNBERG, Judge.

This appeal of a property tax assessment ruling presents the following question: If an assessor increases the valuation of a taxpayer's property based on data provided by the taxpayer and no challenge is made to the increased valuation under the over-assessment statute and the tax is paid, may the taxpayer invoke the refund statute upon discovery that the data it submitted was erroneous? We...

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