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COQUINA OIL CORP. v. BD. OF EQUALIZATION

No. 87SC162.

770 P.2d 1196 (1989)

COQUINA OIL CORPORATION, a Nevada corporation, Petitioner, v. The LARIMER COUNTY BOARD OF EQUALIZATION; the Board of County Commissioners of the County of Larimer, State of Colorado; Courtlyn W. Hotchkiss, Nona Thayer and James P. Lloyd, in their official capacity as members of the Larimer County Board of Equalization and the Board of County Commissioners of the County of Larimer, State of Colorado; the Board of Assessment Appeals of the State of Colorado; Henry F. Shriver, and F. William Beier, in their official capacity as members of the Board of Assessment Appeals; and Richard W. Green, Larimer County Assessor, Respondents.

Supreme Court of Colorado, En Banc.

Rehearing Denied April 10, 1989.

Attorney(s) appearing for the Case

Downey & Murray, P.C., Thomas E. Downey, Jr., Kate E. Knickrehm, Englewood, for petitioner.

Harden, Schmidt, Hass & Zier, P.C., George H. Hass, Fort Collins, for County respondents.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Larry A. Williams, First Asst. Atty. Gen., Denver, for State respondents.

Sayre, Ankele & Icenogle, T. Edward Icenogle, Daniel B. Slattery, Englewood, amicus curiae for Amoco Production Co.

VOLLACK, Justice.

In Coquina Oil Corp. v. Larimer County Board of Equalization, 742 P.2d 932 (Colo.App.1987), the court of appeals held that a taxpayer who had supplied erroneous information to the county assessor which resulted in a tax overassessment of $66,423.10 could not seek abatement and refund of the overpayment under sections 39-1-113 and 39-10-114, 16B C.R.S. (1982). While we disagree with much of the reasoning of...

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