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AURORA PLAZA v. BD. OF ASSESS. APPEALS

No. 87SC457.

770 P.2d 1204 (1989)

AURORA PLAZA & CONFERENCE CENTER, LTD., a Colorado Limited Partnership, doing business as Ramada Renaissance, and Aurora Hotel Venture, a Colorado joint venture, doing business as Ramada Renaissance, Petitioners, v. The BOARD OF ASSESSMENT APPEALS OF the STATE OF COLORADO; Henry F. Shriver, Joy C. Carpenter and James T. McDonald, in their official capacity as members of the Board of Assessment Appeals of the State of Colorado; and Mary Ann Maurer, in her official capacity as the Property Tax Administrator for the State of Colorado, 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 petitioners.

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 respondent Bd. of Assessment Appeals.

Stephen H. Kaplan, City Atty., Robert F. Strenski, Asst. City Atty., Denver, for amicus curiae for the City and County of Denver and Alan Charnes.

VOLLACK, Justice.

Aurora Plaza & Conference Center, Ltd. (Aurora Plaza) appeals the judgment of the court of appeals in Aurora Plaza & Conference Center, Ltd. v. Board of Assessment Appeals, No. 86CA0215 (Colo.App. 1987) (not selected for official publication), which denied Aurora Plaza's request for a refund of $35,901.80 in 1982 and 1983 property taxes pursuant to section 39-10-114(1)(a), 16B C.R.S. (1982...

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