Opinion by Judge RULAND.
Defendant, Arapahoe County Board of Equalization (County), appeals from a judgment of the trial court reducing the valuation of plaintiffs' residential properties for taxation purposes. We affirm.
In the 1993 reassessment year, the county assessor appraised the improvements on the residences owned by plaintiffs, Richard and Robert Podoll, at $503,306 and $474,880, respectively. These valuations were protested to the assessor and then...
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