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AMOCO PRODUCTION v. BD. OF ASSESS. APP.

No. 88SA65.

770 P.2d 1207 (1989)

AMOCO PRODUCTION COMPANY, Plaintiff-Appellant, v. The BOARD OF ASSESSMENT APPEALS OF the STATE OF COLORADO; the Board of County Commissioners of the County of Adams; Steven R. Cramer, Leo M. Younger, Jr., and Ron D. Nichol, in their official capacity as members of the Board of County Commissioners of the County of Adams, and Pat Reale, Adams County Assessor, Defendants-Appellees.

Supreme Court of Colorado, En Banc.

Rehearing Denied April 17, 1989.

Attorney(s) appearing for the Case

Sayre, Ankele & Icenogle, T. Edward Icenogle, Daniel B. Slattery, Englewood, for plaintiff-appellant.

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 defendant-appellee Bd. of Assessment Appeals.

Charles P. Singer, Adams County Atty., Michael C. Kaminski, James D. Robinson, Asst. County Attys., Brighton, for defendants-appellees Bd. of County Com'rs for the County of Adams, and the Adams County Assessor.

VOLLACK, Justice.

Amoco Production Company (Amoco) appeals the judgment of the Adams County District Court affirming the Colorado State Board of Assessment Appeals (BAA) decision to deny Amoco's request for a refund of $97,710.38 in property taxes pursuant to section 39-10-114(1)(a), 16B C.R.S. (1982). Based on our holding in Coquina Oil Corp. v. Larimer County Board of Equalization, 770 P.2d 1196 (Colo.1989), we affirm the...

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