TELLURIDE v. SAN MIGUEL CTY. BD. OF EQUAL.

No. 95CA0816.

928 P.2d 1358 (1996)

TELLURIDE COMPANY, Petitioner-Appellant, v. SAN MIGUEL COUNTY BOARD OF EQUALIZATION, Respondent-Appellee, and Board of Assessment Appeals of the State of Colorado, Appellee.

Colorado Court of Appeals, Div. III.

As Modified on Denial of Rehearing June 13, 1996.

Certiorari Granted January 13, 1997.


Attorney(s) appearing for the Case

Brega & Winters, P.C., Ronald S. Loser, Brian A. Magoon, Denver, for Petitioner-Appellant.

Steven J. Zwick, County Attorney, Telluride, for Respondent-Appellee.

Gale A. Norton, Attorney General, Raymond T. Slaughter, Chief Deputy Attorney General, Timothy M. Tymkovich, Solicitor General, Mark W. Gerganoff, Assistant Attorney General, Denver, for Appellee.


Opinion by Judge NEY.

In this property tax case, we are required to determine if a taxpayer protest of a valuation by an assessor authorizes the assessor, and thus the Board of Assessment Appeals (BAA), to raise, as well as maintain or lower, the original valuation. We conclude that a taxpayer protest does not grant such authority and therefore reverse the order entered by the BAA.

Petitioner, the Telluride Company (taxpayer), appeals from that portion of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases