B.C., LTD. v. KRINHOP

No. 90CA0005.

815 P.2d 1016 (1991)

B.C., LIMITED, Office One, Ltd., Barry Cunningham, Frontier, Ltd., Drake Associates, Ltd., Donald Y. Beard, Wilbert L. Beyer, Reid Burton, Erma Burton, Helen Burton, Robert H. Busch, Jean L. Busch, Melanie F. Chamberlain, Dwight S. Miller, Linway & Co., Robert S. Galyardt, Elaine E. Huggler, R.N. Humphrey, Ralph W. Jordan, Mary Ann Jordan, Blanche Magnuson, A.E. March, Jr., Mary McLaughlin, Cecilia Meyer, Herbert W. Still, Mildred L. Still, Jimmy N. Phillips, Barbara J. Phillips, Robert L. Speer, C. Berniece Asel, Robert P. Asel, Robert N. Humphrey, M.D., P.C. Pension Trust, Fred N. Still, Brenda G. Still, First Fort Collins & Co., John W. Still, Cordelia P. Still, Teresa Woodard, Charles A. Musgrove, Robert N. Humphrey, M.D., P.C. Profit Sharing, Anna B. Patrick, Charles W. Warren, Barbara Sparks, and Financial Plaza, Ltd., Plaintiffs-Appellants, v. Ken KRINHOP, Deceased, as Assessor for the County of Larimer, State of Colorado, or Ron Kerr, as Acting Assessor for the County of Larimer, State of Colorado, or Stephen Allan Miller, as Successor Assessor for the County of Larimer, State of Colorado, Defendants-Appellees.

Colorado Court of Appeals, Div. IV.

July 18, 1991.


Attorney(s) appearing for the Case

March & Myatt, P.C., J. Brad March, Fort Collins, for plaintiffs-appellants.

Stuart A. VanMeveren, Dist. Atty., Loren B. Schall, Asst. Dist. Atty., Fort Collins, for defendants-appellees.


Opinion by Judge HUME.

Plaintiffs appeal a judgment that dismissed each of their respective complaints seeking trials de novo as to valuations for assessment of real property made by the Larimer County Assessor and which were either confirmed or adjusted by the Larimer County Board of Equalization (BOE). We reverse and remand with directions.

The assessor issued notices of increased valuation for assessment for tax year 1989 on various parcels of real...

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