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BOARD OF ASSESS. APPEALS v. COUNTRY CLUB

No. 89SC204.

792 P.2d 299 (1990)

BOARD OF ASSESSMENT APPEALS, STATE OF COLORADO, and Property Tax Administrator, State of Colorado, Petitioners, v. VALLEY COUNTRY CLUB, Respondent.

Supreme Court of Colorado, En Banc.

As Modified on Denial of Rehearing June 18, 1990.

Attorney(s) appearing for the Case

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., and Bradley J. Holmes, Asst. Atty. Gen., Denver, for petitioners.

Fairfield and Woods, P.C., Rocco A. Dodson and Paul V. Franke, Denver, for respondent.

Justice ROVIRA delivered the Opinion of the Court.

The Board of Assessment Appeals (Board) and the Property Tax Administrator (Administrator) challenge the court of appeals determination in Valley Country Club v. Board of Assessment Appeals, 778 P.2d 285 (Colo.App.1989), that the Board improperly conducted a de novo review in a taxpayer's appeal from the Administrator's order. Because we find that the Board was not precluded...

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