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ASARCO v. BD. OF CTY. COM'RS, LAKE CTY.

Nos. 94CA0081, 94CA0082.

916 P.2d 550 (1995)

ASARCO, INC., Petitioner-Appellant, v. BOARD OF COUNTY COMMISSIONERS OF LAKE COUNTY, State of Colorado, Respondent-Appellee, and Board of Assessment Appeals of the State of Colorado, Appellee.

Colorado Court of Appeals, Div. IV.

Rehearing Denied August 17, 1995.

Certiorari Denied April 29, 1996.

Attorney(s) appearing for the Case

Bradley, Campbell, Carney & Madsen, P.C., Victor F. Boog, Golden, for petitioner-appellant.

Dunn, Abplanalp & Christensen, P.C., John W. Dunn, Vail, for respondent-appellee Bd. of County Com'rs of Lake County.

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

Opinion by Judge KAPELKE.

In this property tax case, petitioner, ASARCO, Inc. (Taxpayer), appeals from the order of appellee, the Board of Assessment Appeals (BAA), concerning Taxpayer's abatement petition for tax year 1992. We affirm.

This appeal involves a water treatment facility that Taxpayer built pursuant to a directive issued by the United States Environmental Protection Agency (EPA).

In a "best information available" valuation, the county assessor...

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