IBM CREDIT CORP. v. BD. OF COUNTY COM'RS

No. 92CA1084.

870 P.2d 535 (1993)

IBM CREDIT CORPORATION, Plaintiff-Appellee, v. The BOARD OF COUNTY COMMISSIONERS OF the COUNTY OF JEFFERSON AS the COUNTY BOARD OF EQUALIZATION; Rich Ferdinandsen, Marjorie Clement, and John Stone as members of the Board of Commissioners of the County of Jefferson and of the County Board of Equalization; and Judy Pettit as the Assessor of the County of Jefferson, Defendants-Appellants.

Colorado Court of Appeals, Div. V.

Rehearing Denied September 30, 1993.

Certiorari Granted March 21, 1994.


Attorney(s) appearing for the Case

Burns, Wall, Smith and Mueller, P.C., George W. Mueller, Steven F. Mueller, Denver, for plaintiff-appellee.

Patrick R. Mahan, County Atty., Brian L. Utzman, Asst. County Atty., William A. Tuthill, III, Asst. County Atty., Golden, for defendants-appellants.


Opinion by Judge RULAND.

Defendants, the Board of County Commissioners of Jefferson County, acting as the County Board of Equalization, the Board members, and the Assessor (collectively, "County"), appeal from the order of the district court determining the 1991 tax year valuation of computer equipment owned by IBM Credit Corporation (taxpayer). We affirm.

The equipment consists of an IBM 3090 Model 200J central processing unit (3090 unit) leased to Adolph...

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