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EL PASO CTY. BD. OF EQUAL. v. CRADDOCK

No. 92SC6.

850 P.2d 702 (1993)

EL PASO COUNTY BOARD OF EQUALIZATION; The Board of Assessment Appeals of the State of Colorado; and Ramon L. LeDuke and Susan Broyles Layton, each as Members of the Board of Assessment Appeals of the State of Colorado, Petitioners, v. James CRADDOCK and American Capital Fidelity Corporation, a California Corporation, as successor in interest to James Craddock, Respondents.

Supreme Court of Colorado, En Banc.

Rehearing Denied May 10, 1993.

Attorney(s) appearing for the Case

Gale A. Norton, Atty. Gen., Raymond T. Slaughter, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Maurice G. Knaizer, Deputy Atty. Gen., Larry A. Williams, First Asst. Atty. Gen., Thomas D. Fears, Asst. Atty. Gen., General Legal Services Section, Denver, for petitioners.

James E. Heiser, Denver, for respondents.

Justice MULLARKEY delivered the Opinion of the Court.

The El Paso County Board of Equalization (the Board), the Board of Assessment Appeals, and Ramon L. LeDuke and Susan Broyles Layton (referred to collectively as the BAA) sought review of an unpublished decision of the court of appeals, Craddock v. El Paso Board of Equalization, No. 90CA1771 (Nov. 7, 1991), in which the court of appeals, construing sections 39-1-103(14)(b) and (c)(1), 16B C.R.S. (1982 and...

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