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GOLDEN ALUMINUM v. WELD COUNTY COM'RS

No. 92CA1917.

867 P.2d 190 (1993)

GOLDEN ALUMINUM COMPANY, Petitioner-Appellee, and Board of Assessment Appeals of the State of Colorado, Appellee, v. WELD COUNTY BOARD OF COUNTY COMMISSIONERS, Respondent-Appellant.

Colorado Court of Appeals, Div. V.

December 16, 1993.

Attorney(s) appearing for the Case

William A. McLain, P.C., William A. McLain, Denver, for petitioner-appellee.

No appearance for appellee Bd. of Assessment Appeals.

Thomas O. David, County Atty., Cyndy Giauque, Asst. County Atty., Lee D. Morrison, Asst. County Atty., Greeley, for respondent-appellant.

Opinion by Judge DAVIDSON.

In this property tax case, respondent, the Weld County Board of County Commissioners (County), appeals from an order of the Board of Assessment Appeals (BAA) which partially granted the claims of petitioner, Golden Aluminum Company (taxpayer), for an abatement and refund of a portion of its 1989 and 1990 personal property taxes. We affirm.

I.

Because it asserts that taxpayer's initial abatement and refund petition was not...

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