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CHERNE v. BOARD OF EQUALIZATION

No. 93CA0396.

885 P.2d 258 (1994)

H.R. CHERNE and B.D. Cherne, Petitioners-Appellees, and Board of Assessment Appeals, Plaintiff-Appellee, v. BOARD OF EQUALIZATION OF BOULDER COUNTY, Respondent-Appellant.

Colorado Court of Appeals, Div. II.

Rehearing Denied May 19, 1994.

Certiorari Denied December 5, 1994.

Attorney(s) appearing for the Case

Peter N. Ehrlich, P.C., Peter N. Ehrlich, Denver, for petitioners-appellees.

No appearance for plaintiff-appellee.

H. Lawrence Hoyt, Boulder County Atty., George Rosenberg, Asst. County Atty., Boulder, for respondent-appellant.

Opinion by Judge JONES.

In this property valuation case, respondent, Boulder County Board of Equalization (BOE), seeks review of the order from the Colorado Board of Assessment Appeals (BOAA) reversing the 1992 valuation of the property of H.R. and B.D. Cherne (taxpayer) by the BOE. We affirm.

I.

We first conclude that the supplemental record designated by the taxpayer should come before this court for consideration...

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