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117TH ASSOCIATES v. JEFFERSON COUNTY

No. 90CA0622.

811 P.2d 461 (1991)

117TH ASSOCIATES, Petitioner-Appellee, and The State Board of Assessment Appeals, Appellee, v. JEFFERSON COUNTY BOARD OF EQUALIZATION, Respondent-Appellant.

Colorado Court of Appeals, Div. V.

April 25, 1991.

Attorney(s) appearing for the Case

No appearance for petitioner-appellee.

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 appellee.

Patrick R. Mahan, Jefferson County Atty., William A. Tuthill III, Brian L. Utzman, Asst. County Attys., Golden, for respondent-appellant.

Opinion by Judge HUME.

The Jefferson County Board of Equalization (JCBOE) seeks judicial review of a consolidated order entered by the State Board of Assessment Appeals (BAA) reducing the 1989 assessed valuation of real property owned by 117th Associates (taxpayer) in the Broomfield Industrial Center. We reverse the order.

Taxpayer's appeal of the Jefferson County Assessor's assessment valuations of two parcels with separate tax schedule numbers was denied...

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