MILLER v. BOULDER COUNTY BD. OF EQUALIZATION

No. 98CA0696.

990 P.2d 1114 (1999)

Lawrence MILLER c/o Chesrown Automotive Group, Inc., Petitioners-Appellees, and The Colorado State Board of Assessment Appeals, Appellee, v. BOULDER COUNTY BOARD OF EQUALIZATION, Respondent-Appellant.

Colorado Court of Appeals, Div. V.

Certiorari Denied January 18, 2000.


Attorney(s) appearing for the Case

Layne F. Mann, Lakewood, Colorado, for Petitioners-Appellees.

No Appearance for Appellee Colorado State Board of Assessment Appeals.

Boulder County Attorney's Office, H. Lawrence Hoyt, Boulder 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), appeals an order of the Board of Assessment Appeals (BAA) reducing the valuation placed on an automobile dealership owned by petitioner, Lawrence Miller (taxpayer), for the 1997 tax year. We affirm.

During the hearing before the BAA, taxpayer offered expert testimony of a real estate broker "in the area of auto dealership real estate appraisal....

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