B.A. LEASING CORP. v. STATE BD. OF EQUAL.

No. 85CA1361.

745 P.2d 254 (1987)

B.A. LEASING CORPORATION; B.A. Leasing Assets, Inc.; Colorado State Bank; Decimus Corporation; Gates Rubber Company; Honeywell Information Systems, Inc.; Kaiser Foundation Health Plan of Colorado, Inc.; Samsonite Corporation; Sperry Corporation; Adolph Coors Company; Coors Porcelain Company; and Coors Container Company, Petitioners-Appellants, v. The STATE BOARD OF EQUALIZATION of the State of Colorado; the County Board of Equalization for the County of Adams, State of Colorado; Arapahoe County Board of Equalization; Board of Equalization of the County of Boulder, State of Colorado; John Murphy, Margaret Markey and Robert Jenkins, in their official capacities as members of the Board of Equalization of the County of Boulder; El Paso County Board of Equalization; County Board of Equalization and the Board of County Commissioners For the County of Jefferson, State of Colorado; Larimer County Board of Equalization and the Board of County Commissioners For the County of Larimer, State of Colorado; County Board of Equalization and the Board of County Commissioners For the County of Weld, State of Colorado; Jefferson County School District No. RE-1; Weld County School District RE-4; Board of Equalization of the City and County of Denver; and the City and County of Denver, Respondents-Appellees.

Colorado Court of Appeals, Div. II.

Rehearings Denied June 18, 1987.

Certiorari Granted October 5, 1987.


Attorney(s) appearing for the Case

Gorsuch, Kirgis, Campbell, Walker and Grover, Malcolm M. Murray, Vicki J. Fowler, Denver, for petitioners-appellants (except Coors).

Bradley, Campbell & Carney, P.C., Victor F. Boog, Golden, for petitioners-appellants Adolph Coors Company, Coors Porcelain Co. and Coors Container Co.

Patrick R. Mahan, Co. Atty., Cile Pace, Chief Asst. Co. Atty., Golden, for respondents-appellees Jefferson County Bd. of Equalization and Bd. of County Com'rs for Jefferson County.

Stephen H. Kaplan, City Atty., Robert F. Strenski, Asst. City Atty., Denver, for respondents-appellees Bd. of Equalization of City and County of Denver, and City and County of Denver.

Kathryn L. Schroeder, Co. Atty., Brighton, for respondent-appellee The County Bd. of Equalization for Adams County.

James Heiser, Asst. Co. Atty., Littleton, for respondent-appellee Arapahoe County Bd. of Equalization.

Madeline Mason, Asst. Co. Atty., Boulder, for respondents-appellees Bd. of Equalization of Boulder County, John Murphy, Margaret Markey and Robert Jenkins.

Tom McNish, Co. Atty., Colorado Springs, for respondent-appellee El Paso County Bd. of Equalization.

Rick Zier, Asst. Co. Atty., Fort Collins, for respondents-appellees Larimer County Bd. of Equalization and The Bd. of County Com'rs for Larimer County.

Thomas O. David, Greeley, for respondents-appellees County Bd. of Equalization and The Bd. of County Com'rs for Weld County.

Caplan and Earnest, Richard Bump, Gerald A. Caplan, Boulder, for respondents-appellees Jefferson County School Dist. No. RE-1, and Weld County School Dist. RE-4.


Certiorari Granted (Gates) October 5, 1987.

SMITH, Judge.

Various taxpayers appeal from the judgment of the trial court directing taxing authorities to pay refunds at six percent per annum interest pursuant to § 39-8-109, C.R.S. (1982 Repl.Vol. 16B). We affirm.

This case arises out of a dispute regarding the proper method of assessing the valuation of personal business property, the facts of which are...

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