BD. OF COUNTY COM'RS v. IBM CREDIT CORP.

No. 93SC643.

888 P.2d 250 (1995)

BOARD OF COUNTY COMMISSIONERS OF the COUNTY OF JEFFERSON, as the County Board of Equalization; Rich Ferdinandsen, Marjorie E. Clement and John P. Stone, as members of the Board of County Commissioners and for the County Board of Equalization, and Judy Pettit, Assessor of the County of Jefferson, Petitioners, v. IBM CREDIT CORPORATION, Respondent.

Supreme Court of Colorado, En Banc.

January 17, 1995.


Attorney(s) appearing for the Case

Frank J. Hutfless, Jefferson County Atty., Brian L. Utzman, William A. Tuthill III, Lily W. Oeffler, Asst. County Attys., Golden, for petitioners.

Burns, Wall, Smith and Mueller, P.C., George W. Mueller, Steven F. Mueller, Denver, for respondent.


Chief Justice ROVIRA delivered the Opinion of the Court.

In IBM Credit Corp. v. Board of County Commissioners, 870 P.2d 535 (Colo.App. 1993), the court of appeals upheld the use of three computer publications to value a computer for taxation purposes. We granted certiorari to determine whether it erred in concluding that: (1) section 39-1-103(8)(a)(I), 16B C.R.S. (1994) applies only to real property and not personal property...

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