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DENVER v. BD. OF ASSESSMENT APPEALS

No. 87CA0312.

748 P.2d 1306 (1987)

CITY AND COUNTY OF DENVER, a municipal corporation, and Winter Park Recreational Association, a nonprofit corporation, Plaintiffs-Appellees, v. BOARD OF ASSESSMENT APPEALS OF the STATE of Colorado; Board of Equalization of Grand County; Lorene Linke, W.A. Needham, Herbert Ritschard, and Richard Leonard, as members of the Grand County Board of Equalization; Lisa M. Underbrink, Grand County Assessor; and Margaret J. Alt, Grand County Treasurer, Defendants-Appellants.

Colorado Court of Appeals, Div. III.

As Modified on Denial of Rehearing July 23, 1987.

Certiorari Denied January 11, 1988.

Attorney(s) appearing for the Case

Richard P. Hall, Alan Gary Dunn, Denver, for plaintiffs-appellees.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Larry A. Williams, First Asst. Atty. Gen., Denver, for state defendant-appellant.

Anthony J. DiCola, Hot Sulphur Springs, for county defendant-appellant.

CRISWELL, Judge.

Asserting that defendants failed to file their notice of appeal within the time required by § 39-8-108, C.R.S. (1986 Cum. Supp.), the City and County of Denver and the Winter Park Recreational Association (taxpayers) have moved to dismiss this appeal. We grant that motion in part.

The proceedings leading to this appeal were initiated by the taxpayers pursuant to § 39-8-108, C.R.S. (1982 Repl.Vol. 16B) and § 39-8-108, C.R.S....

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