LEAVELL-RIO GRANDE v. BD. OF ASSESS. APP.

Nos. 86CA0017, 86CA1208.

753 P.2d 797 (1988)

LEAVELL-RIO GRANDE CENTRAL ASSOCIATES, Stellar Enterprises, Ltd., 19th & Lawrence Associates, 17th & Market Associates, Ltd., Cherry Creek 3033 Ltd., Lowe Corporation, CA Associates, Energy Plaza Associates, and Metropolitan Life Insurance Company, Plaintiffs-Appellants, v. BOARD OF ASSESSMENT APPEALS, State of Colorado, Denver County Board of Equalization, Defendants-Appellees. LEAVELL-RIO GRANDE CENTRAL ASSOCIATES, Stellar Properties, Inc., Stellar Enterprises, Ltd., Energy Plaza Associates and Metropolitan Life Insurance, CA Associates, 19th & Lawrence Associates, First Interstate Bank of Denver, N.A. (17th & Market Associates, Ltd.), Equitable Life Assurance Society of the United States, and DPC, Inc., Plaintiffs-Appellants, v. DENVER COUNTY BOARD OF EQUALIZATION, Defendant-Appellee.

Colorado Court of Appeals, Div. II.

Rehearing Denied March 17, 1988.


Attorney(s) appearing for the Case

Cogswell & Wehrle, Daniel H. Israel, Denver, for plaintiffs-appellants.

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

Stephen H. Kaplan, City Atty., Eugene J. Kottenstette, Asst. City Atty., Denver, for defendant-appellee Denver County Bd. of Equalization.


BABCOCK, Judge.

In this consolidated appeal, plaintiffs (taxpayers), owners of various commercial properties in Denver, seek review of the district court judgments affirming the decisions of the Denver County Board of Equalization and the Board of Assessment Appeals (agencies) which affirmed 1984 and 1985 assessments of taxpayers' properties. We affirm in part and reverse in part.

I.

Taxpayers first contend that the building assessments are erroneous...

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