TENNEY v. BOARD OF ASSESSMENT APPEALS

No. 92CA1597.

856 P.2d 89 (1993)

Duncan C. TENNEY and Virginia C. Tenney, Petitioners-Appellants, v. BOARD OF ASSESSMENT APPEALS and Arapahoe County Board of Equalization, Respondents-Appellees.

Colorado Court of Appeals, Div. II.

June 17, 1993.


Attorney(s) appearing for the Case

Tom Kintzele, Evergreen, for petitioners-appellants.

No appearance for Bd. of Assessment Appeals.

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


Opinion by Judge PIERCE.

In this action challenging a reassessment of property value, petitioners, Duncan C. and Virginia C. Tenney, appeal from a ruling of the Board of Assessment Appeals (BAA) entered in favor of the Arapahoe County Board of Equalization (BOE). We reverse.

On April 20, 1991, the Arapahoe County Assessor (assessor) sent a notice of valuation to the then owner of the property that is the subject of this action indicating that the actual value...

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