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  5. 865 P.2d 922 (1993)
 

FLEISHER-SMYTH v. BD. OF ASSESSMENT APP.

Nos. 92CA1727, 92CA2036.

865 P.2d 922 (1993)

FLEISHER-SMYTH COMPANY, Petitioner-Appellant, v. BOARD OF ASSESSMENT APPEALS of the State of Colorado, Appellee, and Arapahoe County Board of Equalization, Respondent-Appellee.

Colorado Court of Appeals, Div. I.

November 4, 1993.

Attorney(s) appearing for the Case

Brega & Winters, P.C., Ronald S. Loser, Brian A. Magoon, Denver, for petitioner-appellant.

Gale A. Norton, Atty. Gen., Raymond T. Slaughter, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Larry A. Williams, First Asst. Atty. Gen., Denver, for appellee Bd. of Assessment Appeals.

Peter Lawrence Vana III, County Atty., Richard F. Mutzebaugh, Sp. Asst. County Atty., Littleton, for respondent-appellee Arapahoe County Bd. of Equalization.

Opinion by Judge ROTHENBERG.

In this property tax case, petitioner, Fleisher-Smyth Company (taxpayer), appeals from an order of the Board of Assessment Appeals (BAA) which dismissed for lack of jurisdiction taxpayer's administrative appeal challenging the 1991 tax year valuation of a parcel identified as Schedule 092 made by respondent, the Arapahoe County Board of Equalization (BOE). Because we hold that the attachment of...

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