Justice MULLARKEY delivered the Opinion of the Court.
We transferred this case from the court of appeals pursuant to section 13-4-110, 6A C.R.S. (1987), in order to address the identical question that was before us in three other cases: whether section 39-5-118, 16B C.R.S. (1982), bars a taxpayer from seeking an abatement of taxes in a situation where the taxpayer has failed to file a personal property schedule with the county assessor as statutorily required under...
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