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PROPERTY TAX ADM'R v. PRODUCTION GEOPHYSICAL

Nos. 92SC353, 92SC475 and 92SC679.

860 P.2d 514 (1993)

PROPERTY TAX ADMINISTRATOR, Petitioner, v. PRODUCTION GEOPHYSICAL SERVICES, INC., and Board of Assessment Appeals, Respondents. PROPERTY TAX ADMINISTRATOR, Petitioner, v. KANTARA, INC., and Board of Assessment Appeals, Respondents. PROPERTY TAX ADMINISTRATOR, Petitioner, v. COMET GAS COMPANY, INC., and Board of Assessment Appeals, Respondents.

Supreme Court of Colorado, En Banc.

September 27, 1993.

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, First Asst. Atty. Gen. (in No. 92SC353), Thomas D. Fears, Asst. Atty. Gen. (in Nos. 92SC475 and 92SC679), General Legal Services Section, Denver, for the Property Tax Admin'r.

Gale A. Norton, Atty. Gen., Raymond T. Slaughter, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Eugene C. Cavaliere, Senior Asst. Atty. Gen., Regulatory Law Section, Denver, for the Bd. of Assessment Appeals.

Justice MULLARKEY delivered the Opinion of the Court.

The three cases now before us present the single question of whether section 39-5-118, 16B C.R.S. (1982), bars a business taxpayer from seeking an abatement of taxes when the taxpayer has failed to file a personal property schedule with the county assessor as statutorily required under section 39-5-108, 16B C.R.S. (1982), and the county assessor makes a best information...

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