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  5. 867 P.2d 17 (1993)
 

COMMERCIAL FED. S&L v. DOUGLAS COUNTY

Nos. 92CA0470, 92CA0577, 92CA0578 and 92CA0579.

867 P.2d 17 (1993)

COMMERCIAL FEDERAL SAVINGS AND LOAN ASSOCIATION; Weyerhauser Mortgage Company; and First American Title Insurance Company, Petitioners-Appellees, and Board of Assessment Appeals of the State of Colorado, Appellee, v. DOUGLAS COUNTY BOARD OF EQUALIZATION, Respondent-Appellant.

Colorado Court of Appeals, Div. V.

Rehearing Denied June 3, 1993.

Certiorari Denied January 31, 1994.

Attorney(s) appearing for the Case

Barry J. Goldstein, Denver, for petitioners-appellees.

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.

J. Mark Hannen, County Atty., Thomas W. McNish, Asst. County Atty., Castle Rock, for respondent-appellant.

Opinion by Judge BRIGGS.

In this consolidated appeal, respondent, Douglas County Board of Equalization (County), seeks review of four decisions of the Colorado Board of Assessment Appeals (BAA) reducing the Douglas County Assessor's valuation of vacant land owned by petitioners, Commercial Federal Savings and Loan Association (92CA0470), Weyerhauser Mortgage Company (92CA0577 & 92CA0579), and First American Title Insurance Company (92CA0578) (Taxpayers). The BAA...

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