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LEPRINO v. HUDDLESTON

No. 94CA1544.

902 P.2d 962 (1995)

Mike A. LEPRINO; First National Bank of Southeast Denver; Jack N. Hyatt, Trustee; Bank Western Federal Savings Bank, n/k/a Colorado National Bank, Petitioners-Appellees, v. Mary HUDDLESTON, Property Tax Administrator, State of Colorado, Respondent-Appellant, and Board of Assessment Appeals, State of Colorado, Appellee.

Colorado Court of Appeals, Div. III.

July 13, 1995.

Attorney(s) appearing for the Case

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

William A. McLain, P.C., William A. McLain, Denver, for petitioners-appellees.

Opinion by Judge HUME.

In this property tax case, respondent, the Property Tax Administrator (PTA), appeals from an order of the Board of Assessment Appeals (BAA) which overturned the PTA's rulings and granted the abatement/refund claims of petitioners, Mike A. Leprino, First National Bank of Southeast Denver, Jack N. Hyatt, as Trustee, and Bank Western Federal Savings Bank (taxpayers), as to the 1989 tax year. We affirm.

The sole issue on appeal is whether...

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