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C.P. & SON v. BOARD OF COUNTY COM'RS

No. 96CA1851.

953 P.2d 1303 (1998)

C.P. & SON, INC., a Colorado corporation, Plaintiff-Appellant, v. THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF BOULDER, The Boulder County Board of Equalization, and Terry L. Phillips, in his capacity as the Boulder County Assessor, Defendants-Appellees.

Colorado Court of Appeals, Div. III.

February 19, 1998.

Attorney(s) appearing for the Case

Gstalder, Lewis & Bartlett, P.C., John Gstalder, Louisville, for Plaintiff-Appellant.

H. Lawrence Hoyt, Boulder County Attorney, George Rosenberg, Assistant County Attorney, Ruth Cornfeld Becker, Deputy County Attorney, Boulder, for Defendants-Appellees.

Opinion by Judge JONES.

In this property tax case, petitioner, C.P. & Son, Inc. (taxpayer), appeals a judgment of the district court denying the taxpayer's challenge to the valuation placed on its property by respondents, the Boulder County Board of County Commissioners, the Boulder County Board of Equalization, and Boulder County Assessor Terry L. Phillip. We affirm in part and remand with directions.

The subject property, twenty vacant residential lots...

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