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DENVER v. BOARD OF ASSESSMENT APPEALS

No. 91SC775.

848 P.2d 355 (1993)

CITY AND COUNTY OF DENVER, State of Colorado; Board of Equalization of the City and County of Denver; and Patricia Beer, Manager of Revenue, in her official capacity as ex-officio Assessor of the City and County of Denver, Petitioners, v. BOARD OF ASSESSMENT APPEALS OF the STATE OF COLORADO; and Regis Jesuit Holding, Inc., Respondents.

Supreme Court of Colorado, En Banc.

Rehearing Denied March 29, 1993.

Attorney(s) appearing for the Case

Daniel E. Muse, City Atty., Donald E. Wilson, Karen A. Aviles, Asst. City Attys., Denver, for petitioners.

Gale A. Norton, Atty. Gen., Raymond T. Slaughter, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Larry A. Williams, First Asst. Atty. Gen., Denver, for respondent Bd. of Assessment Appeals.

Jon Slaughter Pelegrin, Lakewood, for respondent Regis Jesuit Holding, Inc.

Chief Justice ROVIRA delivered the Opinion of the Court.

We granted certiorari to review the court of appeals decision in Board of Assessment Appeals v. City & County of Denver, 829 P.2d 1319 (Colo.App.1991), affirming a de novo valuation by the Board of Assessment Appeals (BOAA) of respondent Regis Jesuit Holding, Inc.'s (Regis) property. The court of appeals held that the BOAA properly considered both actual and...

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