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ISBILL ASSOCS., INC. v. BD. OF COUNTY COM'RS

No. 93CA2034.

894 P.2d 52 (1995)

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

Colorado Court of Appeals, Div. V.

March 9, 1995.

Attorney(s) appearing for the Case

Pamela J. Fair, Denver, for petitioner-appellee.

Gale A. Norton, Atty. Gen., Stephen K. ErkenBrack, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Mark W. Gerganoff, Asst. Atty. Gen., Denver, for appellee Board of Assessment Appeals of the State of Colo.

Frank J. Hutfless, Jefferson County Atty., Brian L. Utzman, William A. Tuthill, III, Stanley Monroe, Carolyn D.C. Justice, Asst. County Attys., Golden, for respondent-appellant.

Opinion by Judge METZGER.

Respondent, Jefferson County Board of County Commissioners (County), appeals the order of the Board of Assessment Appeals (BAA) granting taxpayer, Isbill Associates, Inc., an abatement of property taxes. The County contends that the taxpayer failed to exhaust available administrative remedies because it did not attend the County's property tax abatement hearing. As a result, the County contends, the BAA lacked subject matter jurisdiction...

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