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DENVER v. BOARD OF ASSESSMENT APPEALS

No. 87CA0312.

782 P.2d 817 (1989)

CITY AND COUNTY OF DENVER, a municipal corporation, and Winter Park Recreational Association, a non-profit 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. I.

Rehearing Denied June 29, 1989.

Certiorari Denied November 13, 1989.

Attorney(s) appearing for the Case

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Larry A. Williams, First Asst. Atty. Gen., Denver, and Anthony J. DiCola, Hot Sulphur Springs, for defendants-appellants.

Richard P. Hall and Phelps, Singer & Dunn, Alan Gary Dunn, Denver, for plaintiffs-appellees.

Opinion by Justice HODGES.*

Improvements and facilities on a part of the ski area operated by the Winter Park Recreational Association (Association) were assessed for the tax year 1984 by the Grand County Assessor. In previous years no such taxes had been imposed. The Association's protests to the assessor, to the Grand County Board of Equalization, and finally to the Board of Assessment Appeals...

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