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E.R. SOUTHTECH, LTD. v. BOE

No. 97CA0991.

972 P.2d 1057 (1998)

E.R. SOUTHTECH, LTD., Petitioner-Appellee, and The Colorado Board of Assessment Appeals, Appellee, v. ARAPAHOE COUNTY BOARD OF EQUALIZATION, Respondent-Appellant.

Colorado Court of Appeals, Div. IV.

As Modified on Denial of Rehearing August 20, 1998.

Certiorari Denied March 15, 1999.

Attorney(s) appearing for the Case

Downey & Knickrehm, P.C., Thomas E. Downey, Jr., Henry J. Rickelman, Denver, for Petitioner-Appellee.

No Appearance for Appellee The Colorado Board of Assessment Appeals.

Arapahoe County Attorney's Office, Kathryn L. Schroeder, County Attorney, Ronald A. Carl, Assistant County Attorney, Littleton, for Respondent-Appellant.

Opinion by Judge RULAND.

In this real estate tax case, respondent, the Arapahoe County Board of Equalization (BOE), appeals from an order of the Board of Assessment Appeals (BAA) determining the allocation of residential and commercial use for the 1995 tax year on property owned by petitioner, E.R. Southtech, Ltd. (taxpayer). We affirm.

The subject property is a rental complex consisting of 10 separate buildings, each containing 12 housing units. The units...

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