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BOARD OF ASSESSMENT APPEALS v. DENVER

No. 90CA0814.

829 P.2d 1319 (1991)

BOARD OF ASSESSMENT APPEALS OF the STATE OF COLORADO, and Regis Jesuit Holding, Inc., Petitioners-Appellees, v. CITY AND COUNTY OF DENVER, State of Colorado, Board of Equalization of the City and County of Denver, and Alan N. Charnes, Manager of Revenue, in his official capacity as ex officio Assessor of the City and County of Denver, Respondents-Appellants.

Colorado Court of Appeals, Div. IV.

Rehearing Denied November 21, 1991.

Certiorari Granted May 11, 1992.

Attorney(s) appearing for the Case

Gale A. Norton, Atty. Gen., Raymond T. Slaughter, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Larry A. Williams, Asst. Atty. Gen., Denver, for petitioner-appellee Bd. of Assessment Appeals of State of Colo.

Jon Slaughter Pelegrin, Lakewood, for petitioner-appellee Regis Jesuit Holding, Inc.

Patricia L. Wells, City Atty., Donald E. Wilson, Karen A. Aviles, Asst. City Atty., Denver, for respondents-appellants.

Opinion by Judge REED.

Respondents, City and County of Denver, its Board of Equalization, and Alan M. Charnes, ex officio assessor, appeal the order of the petitioner Board of Assessment Appeals (BOAA) which reduced for ad valorem tax purposes the value of the subject real property owned by the petitioner Regis Jesuit Holding, Inc. (Regis) for tax year 1989. We affirm.

This action involves the valuation, as of January 1, 1989, of property located at...

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