SPECTRA PUB. v. PROPERTY TAX ADM'R

No. 92SA483.

860 P.2d 520 (1993)

SPECTRA PUBLISHING CO., INC.; and Board of Assessment Appeals, Plaintiffs-Appellees, v. PROPERTY TAX ADMINISTRATOR, Defendant-Appellant.

Supreme Court of Colorado, En Banc.

September 27, 1993.


Attorney(s) appearing for the Case

Gloria A. Aluise, Dillon, for plaintiff-appellee.

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

Gale A. Norton, Atty. Gen., Raymond T. Slaughter, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Larry A. Williams, First Asst. Atty. Gen., Mark W. Gerganoff, Asst. Atty. Gen., General Legal Services Section, Denver, for Property Tax Adm'r.


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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