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24, INC. v. BD. OF EQUAL. OF ARAPAHOE CTY.

No. 89CA1827.

800 P.2d 1366 (1990)

24, INC., Plaintiff-Appellant, v. BOARD OF EQUALIZATION OF ARAPAHOE COUNTY, and Board of Assessment Appeals of the State of Colorado, Defendants-Appellees.

Colorado Court of Appeals, Div. C.

October 11, 1990.

Attorney(s) appearing for the Case

Downey, Stuart & Knickrehm, P.C., Thomas E. Downey, Jr., Mary Hurley Stuart, Englewood, for plaintiff-appellant.

Peter Lawrence Vana, III, Arapahoe County Atty., Richard F. Mutzebaugh, Sp. Asst. County Atty., Littleton, for defendants-appellees Board of Equalization of 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 defendants-appellees Board of Assessment Appeals of State of Colo.

Opinion by Judge ROTHENBERG.

Plaintiff, 24, Inc. (taxpayer) appeals an order of the Colorado Board of Assessment Appeals (State Board) denying its petition, and the State Board's affirmance of the actual values set by the assessor on three parcels of land owned by taxpayer. We reverse.

In May 1988, taxpayer received Notices of Valuation for three parcels of real property in Arapahoe County, Colorado. These notices placed the actual value of the property for...

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