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BISHOP v. COLO. BD. OF ASSESSMENT APPEALS

No. 93CA1903.

899 P.2d 251 (1994)

Harold A. BISHOP; John L. and Susan Marie Brugman; Frank Chao; James A. Del Vecchio; William F. Eger; Ronald K. Epperson; Gary E. Farmar; Russell D. Gleason; Doris Lougee; William R. Marsh; Mark M. Mortenson; Marvin S. Murphy; Frances M. Reed; Richard R. Schaefer; Lori K. Schultz, John A. Shrope; and Todd L. Vriesman, Petitioners-Appellants, v. COLORADO STATE BOARD OF ASSESSMENT APPEALS and Jefferson County Board of Commissioners, Respondents-Appellees.

Colorado Court of Appeals, Div. I.

Rehearing Denied January 12, 1995.

Certiorari Denied July 24, 1995.

Attorney(s) appearing for the Case

Kirkland & Ellis, Todd L. Vriesman, Daniel K. Frey, Denver, for petitioners-appellants.

Gale A. Norton, Atty. Gen., Stephen K. ErkenBrack, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Larry A. Williams, First Asst. Atty. Gen., Denver, for respondent-appellee Colo. Bd. of Assessment Appeals.

Frank J. Hutfless, Jefferson County Atty., Stanley Monroe, Carolyn D.C. Justice, Golden, for respondent-appellee Jefferson County Bd. of Com'rs.

Opinion by Judge KAPELKE.

This appeal arises from a protest of 1991 and 1992 property tax valuations of residential property in Jefferson County owned by petitioners (taxpayers). Respondent Colorado State Board of Assessment Appeals (BAA) upheld the decision of the Jefferson County Board of Commissioners (BOC) affirming the valuations of the county assessor, and taxpayers pursued this appeal. We affirm.

Taxpayers are seventeen homeowners in a subdivision in...

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