INST. FOR RESEARCH v. BD. OF ASSESS. APPS.

No. 85CA1731.

748 P.2d 1346 (1987)

INSTITUTE FOR RESEARCH ON SOCIAL PROBLEMS, Plaintiff-Appellee, v. BOARD OF ASSESSMENT APPEALS, STATE OF COLORADO; and Joy C. Carpenter, James T. McDonald, and Henry F. Shriver, in their capacity as members of the Board of Assessment Appeals, and Mary Anne Maurer, Property Tax Administrator, State of Colorado, Defendants-Appellants.

Colorado Court of Appeals, Division I.

Rehearing Denied September 17, 1987.

Certiorari Denied January 11, 1988.


Attorney(s) appearing for the Case

Pendleton & Sabian, P.C., Robert F. Wilson, Michael J. Sternick, Denver, for plaintiff-appellee.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Larry A. Williams, Asst. Atty. Gen., Denver, for defendants-appellants.


KELLY, Judge.

The defendants, the Colorado Board of Assessment Appeals, Joy C. Carpenter, James T. McDonald, Henry F. Shriver, and Mary Anne Maurer, appeal the trial court judgment reversing the Board's denial of a personal property tax exemption for the plaintiff, the Institute for Research on Social Problems. The defendants contend that there was substantial evidence in the administrative record to support denial of the Institute's application. We reverse.

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