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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