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AMAX v. GRAND COUNTY BD. OF EQUALIZATION

No. 93CA0244.

892 P.2d 409 (1994)

AMAX, INC., a New York corporation, Climax Molybdenum Company, a Delaware corporation, Petitioner-Appellant and Cross-Appellee, v. GRAND COUNTY BOARD OF EQUALIZATION, Nancy Anders, as Grand County Assessor, Respondent-Appellee, Mary Huddleston, as State Property Tax Administrator, Respondent-Appellee and Cross Appellant.

Colorado Court of Appeals, Div. V.

As Modified on Denial of Rehearing October 13, 1994.

Certiorari Granted April 3, 1995.

Attorney(s) appearing for the Case

Gorsuch, Kirgis, Campbell, Walker, Malcolm M. Murray, Deborah H. Bennett, Maureen H. Juran, Denver, for petitioner-appellant and cross-appellee.

Grand County Atty., Anthony J. DiCola, for respondent-appellee.

Gale A. Norton, Atty. Gen., Raymond T. Slaughter, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Larry A. Williams, Asst. Atty. Gen., Denver, for respondent-appellee and cross-appellant.

Opinion by Judge NEY.

Plaintiffs, Amax, Inc., and Climax Molybdenum Co. (taxpayers), appeal from the summary judgment entered in a tax valuation case in favor of defendants, Grand County Board of Equalization, Grand County Assessor, and State Property Tax Administrator (authorities). The State Property Tax Administrator cross-appeals. We affirm in part, reverse in part, and remand with directions.

The taxpayers own...

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