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FIRSTBANK-LONGMONT v. BOARD OF EQUALIZATION

No. 98CA0925.

990 P.2d 1109 (1999)

FIRSTBANK—LONGMONT, Petitioner-Appellee, and Colorado State Board of Assessment Appeals, Appellee, v. BOARD OF EQUALIZATION, BOULDER COUNTY, Respondent-Appellant.

Colorado Court of Appeals, Div. I.

Rehearing Denied July 15, 1999.

Certiorari Denied January 18, 2000.

Attorney(s) appearing for the Case

William A. McLain, P.C., William A. McLain, Denver, Colorado, for Petitioner-Appellee.

No Appearance for Colorado State Board of Assessment Appeals.

Office of the Boulder County Attorney, H. Lawrence Hoyt, County Attorney, Patricia A. Mayne, Assistant County Attorney, Boulder, Colorado, for Respondent-Appellant.

Opinion by Judge TAUBMAN.

In this property tax case, respondent, the Boulder County Board of Equalization (BOE), challenges two procedural rulings made by the Board of Assessment Appeals (BAA) in proceedings which culminated in a final BAA order reducing the valuation placed on certain commercial property owned by petitioner, FirstBank of Longmont (taxpayer), for the 1997 tax year. We reverse and remand for further proceedings.

At issue in this appeal is the...

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