GILPIN COUNTY BOE v. RUSSELL

No. 96SC99.

941 P.2d 257 (1997)

GILPIN COUNTY BOARD OF EQUALIZATION and the Board of Assessment Appeals, Petitioners, v. William C. RUSSELL, Jr., Respondent.

Supreme Court of Colorado, En Banc.

As Modified on Denial of Rehearing August 11, 1997.


Attorney(s) appearing for the Case

Petrock & Fendel, P.C., James J. Petrock, Frederick A. Fendel, III, Gilpin County Attorney, Denver, for Petitioner Gilpin County Board of Equalization.

Gale A. Norton, Attorney General, Martha Phillips Allbright, Chief Deputy Attorney General, Richard A. Westfall, Solicitor General, Paul Farley, Deputy Attorney General, Larry A. Williams, First Assistant Attorney General, Mark W. Gerganoff, Assistant Attorney General, Denver, for Petitioner The Board of Assessment Appeals.

Holley, Albertson & Polk, P.C., George Alan Holley, Howard R. Stone, Golden, for Respondent.


Justice HOBBS delivered the Opinion of the Court.

The Board of Assessment Appeals (BAA) and Gilpin County Board of Equalization (BOE) challenge the court of appeals determination in Russell v. Gilpin County Board of Equalization, 920 P.2d 840, 841-42 (Colo. App.1995), that a board of equalization member may not testify regarding a BOE equalization decision at a subsequent hearing before the BAA.1

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