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BEA KAY REAL ESTATE CORP. v. ARAGON

No. 88CA0729.

782 P.2d 837 (1989)

BEA KAY REAL ESTATE CORP., Thousand Peaks Timber & Ranching Co., and Timothy J. O'Reilly, Plaintiffs-Appellees, v. Virginia ARAGON, as County Assessor of Huerfano County, The Board of County Commissioners of Huerfano County, and The Board of Equalization of Huerfano County, Defendants-Appellants.

Colorado Court of Appeals, Div. IV.

Rehearing Denied July 20, 1989.

Certiorari Denied November 20, 1989.

Attorney(s) appearing for the Case

S. Morris Lubow, Denver, for plaintiffs-appellees.

Gary E. Hanisch, Walsenburg, for defendants-appellants.

Opinion by Judge DUBOFSKY.

Defendants appeal the summary judgment entered for plaintiffs. We reverse.

The record reveals that plaintiffs received late notices of increased valuations on their real property for the year 1987. The notices, signed by the county assessor and dated July 27, 1987, stated in part that:

"Due to the late mailing of the enclosed notice, there is insufficient time for the County Board of Equalization to hear objections to...

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