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1ST AMERICAN SAV. BANK v. BOULDER COUNTY

No. 93CA1408.

888 P.2d 360 (1994)

1ST AMERICAN SAVINGS BANK, Petitioner-Appellee, and Board of Assessment Appeals, Appellee, v. BOULDER COUNTY BOARD OF COMMISSIONERS, Respondent-Appellant.

Colorado Court of Appeals, Div. III.

December 15, 1994.

Attorney(s) appearing for the Case

Pamela J. Fair, Denver, for petitioner-appellee.

Gale A. Norton, Atty. Gen., Raymond T. Slaughter, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Mark W. Gerganoff, Asst. Atty. Gen., Denver, for appellee Board of Assessment Appeals.

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

Opinion by Judge JONES.

Respondent, Boulder County Board of Commissioners (BOC), appeals an order of the Colorado Board of Assessment Appeals (BAA) requiring the BOC to cause an abatement/refund to petitioner, 1st American Savings Bank (taxpayer), based on property taxes for the 1989 and 1990 tax years. We reverse and remand with directions.

Taxpayer originally requested an abatement/refund from the BOC in the amount of $50,278.13 plus interest on real property...

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