Opinion by Judge RULAND.
Citibank, N.A., appeals from the order of the Board of Assessment Appeals (BAA) denying its request for an abatement and refund in property taxes pursuant to § 39-10-114(1)(a), C.R.S. (1982 Repl.Vol. 16B). We affirm.
In 1974, Advance Mortgage Corp., predecessor in interest to Citibank, granted a loan that was secured by a deed of trust covering Eastwood Estates Mobile Home Park (Park). The Park consisted of a large residential...
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