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SUNBELT SERV. v. BOARD OF ASSESS. APPEALS

No. 89CA1891.

802 P.2d 1199 (1990)

SUNBELT SERVICE CORPORATION, Petitioner-Appellant, v. BOARD OF ASSESSMENT APPEALS and the Board of County Commissioners of the County of Arapahoe, State of Colorado, Sitting as the Arapahoe County Board of Equalization, Respondents-Appellees.

Colorado Court of Appeals, Div. IV.

November 23, 1990.

Attorney(s) appearing for the Case

Brega & Winters, P.C., Ronald S. Loser, Diane B. Davies, Denver, for petitioner-appellant.

Peter Lawrence Vana III, Co. Atty., Richard F. Mutzebaugh, Sp. Asst. Co. Atty., Littleton, for respondent-appellee Arapahoe County.

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-appellee State of Colo.

Opinion by Judge CRISWELL.

The petitioner, Sunbelt Service Corp. (the landowner), seeks review of an order of the Board of Assessment Appeals (BAA) that approved the Arapahoe County Assessor's valuation of certain land owned by it. The landowner asserts that the assessor's evaluation was improper and that the BAA's order was defective because neither followed the requirements of § 39-1-103(14), C.R.S. (1990 Cum.Supp.). We agree and, therefore, reverse the BAA...

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