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YALE INVESTMENTS v. PROPERTY TAX ADM'R

No. 94CA1071.

897 P.2d 890 (1995)

YALE INVESTMENTS, INC., a Colorado corporation, as successor in interest to Resolution Trust Corporation as Receiver for Southwest Federal Savings Association, Petitioner-Appellant, v. PROPERTY TAX ADMINISTRATOR, Respondent-Appellee, and Board of Assessment Appeals of the State of Colorado, Appellee.

Colorado Court of Appeals, Div. V.

May 4, 1995.

Attorney(s) appearing for the Case

Holley, Albertson & Polk, P.C., Scott D. Albertson, Eric E. Torgersen, Golden, for petitioner-appellant.

Gale A. Norton, Atty. Gen., Stephen K. ErkenBrack, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Clifton D. Hypsher, Asst. Atty. Gen., Denver, for respondent-appellee and appellee.

Opinion by Judge KAPELKE.

In this property tax case, petitioner, Yale Investments, Inc. (Taxpayer), appeals from the order of the Board of Assessment Appeals (BAA) affirming the denial of an abatement petition for tax year 1990. We affirm.

This appeal involves thirty-five parcels of land located in the Red Rocks Business Park (the Park), which is part of the Mount Carbon Metropolitan District (the District) in Jefferson County. Taxpayer purchased the property...

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