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PROPERTY TAX ADM'R v. BD. OF ASSESS. APP.

No. 91CA0148.

837 P.2d 244 (1992)

PROPERTY TAX ADMINISTRATOR, Respondent-Appellant, v. BOARD OF ASSESSMENT APPEALS, Production Geophysical Services, Inc., Petitioners-Appellees.

Colorado Court of Appeals, Div. III.

Rehearing Denied April 30, 1992.

Certiorari Denied October 13, 1992.

Attorney(s) appearing for the Case

Gale A. Norton, Atty. Gen., Raymond T. Slaughter, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., David C. Feola, Asst. Atty. Gen., Denver, for respondent-appellant.

Linnea M. Simons, Boulder, for petitioner-appellee Production Geophysical Services, Inc.

Gale A. Norton, Atty. Gen., Raymond T. Slaughter, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Eugene C. Cavaliere, Asst. Atty. Gen., Denver, for petitioner-appellee Bd. of Assessment Appeals.

Opinion by Judge JONES.

Respondent, the Property Tax Administrator for the State of Colorado (Administrator), appeals the order of petitioner, the Colorado State Board of Assessment Appeals (Board), granting an abatement petition for property taxes paid on personal property by petitioner, Production Geophysical Services, Inc. (taxpayer). The Administrator's primary contention on appeal is that, because taxpayer failed to submit a tax declaration schedule pursuant...

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