PROPERTY TAX ADJUSTMENT v. MESA COUNTY

No. 97CA0200.

956 P.2d 1277 (1998)

PROPERTY TAX ADJUSTMENT SPECIALISTS, INC., as agent for Redlands Water and Power Company, Petitioner-Appellant, v. MESA COUNTY BOARD OF COMMISSIONERS, Respondent-Appellee, and Board of Assessment Appeals of the State of Colorado, Appellee.

Colorado Court of Appeals, Div. I.

April 16, 1998.


Attorney(s) appearing for the Case

Kevin B. Pratt, Parker, for Petitioner-Appellant.

Maurice L. Dechant, Mesa County Attorney, Grand Junction, for Respondent-Appellee.

No Appearance for Appellee


Opinion by Judge DAVIDSON.

Petitioner, Property Tax Adjustment Specialists, Inc., as agent for Redlands Water and Power Company (Redlands), appeals from the decision of the Board of Assessment Appeals (BAA), upholding the decision of the Mesa County Board of Commissioners (BCC) denying Redlands' petition for an abatement of the taxes it paid on exempt property for tax years 1991 and 1992. We affirm.

Redlands is a mutual ditch company providing irrigation and...

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