HUDDLESTON v. GRAND COUNTY BD. OF EQUALIZATION

No. 94SC668.

913 P.2d 15 (1996)

Mary HUDDLESTON, in her official capacity as State Property Tax Administrator, Petitioner/Cross-Respondent, v. GRAND COUNTY BOARD OF EQUALIZATION and Nancy Anders, in her official capacity as Grand County Assessor, Respondents/Cross-Petitioners, and Amax, Inc., a New York corporation; and Climax Molybdenum Company, a Delaware corporation, Respondents.

Supreme Court of Colorado, En Banc.

Rehearing Denied April 8, 1996.


Attorney(s) appearing for the Case

Gale A. Norton, Attorney General, Stephen K. ErkenBrack, Chief Deputy Attorney General, Timothy M. Tymkovich, Solicitor General, Maurice G. Knaizer, Deputy Attorney General, Larry A. Williams, First Assistant Attorney General, General Legal Services Section, Denver, for Petitioner/Cross-Respondent.

Anthony J. Dicola, Hot Sulphur Springs, for Respondents/Cross-Petitioners.

Gorsuch Kirgis, L.L.C., Malcolm M. Murray, William A. Keefe, Deborah J. Bennett, Denver, for Respondents.


Justice MULLARKEY delivered the Opinion of the Court.

We granted certiorari to review the court of appeals' decision in Amax, Inc. v. Grand County Bd. of Equalization, 892 P.2d 409 (Colo.App.1994). The court of appeals held that the State Property Tax Administrator's Assessors' Reference Library Manuals were not binding on the sixty-three county assessors, and that a mining company could deduct a margin allocation as part of...

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