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COLO. INTERSTATE v. PROPERTY TAX

No. 99CA1032.

28 P.3d 958 (2000)

COLORADO INTERSTATE GAS COMPANY, Petitioner-Appellant, v. PROPERTY TAX ADMINISTRATOR MARY HUDDLESTON, Respondent-Appellee, and Colorado State Board of Assessment Appeals, Appellee.

Colorado Court of Appeals, Div. II.

Rehearing Denied November 9, 2000.

Certiorari Denied August 6, 2001.

Attorney(s) appearing for the Case

Colorado Interstate Gas Company, Karen L. Pauley, Elizabeth B. Herdes, Colorado Springs, Colorado, for Petitioner-Appellant.

AT & T Communications Inc., Lacey Stevenson, Englewood, Colorado, Amicus Curiae for Colorado Interstate Gas Company.

Public Service Company of Colorado, James D. Albright, Denver, Colorado, Amicus Curiae for Colorado Interstate Gas Company.

Ken Salazar, Attorney General, Larry A. Williams, Assistant Attorney General, Denver, Colorado, for Respondent-Appellee.

Ken Salazar, Attorney General, Mark W. Gerganoff, Assistant Attorney General, Denver, Colorado, for Appellee.

Opinion by Judge TAUBMAN.

In this action for judicial review of an administrative agency action, petitioner, Colorado Interstate Gas Company (CIG), appeals the decision of the Board of Assessment Appeals (BAA) upholding the valuation of its property by respondent, the state property tax administrator (PTA). We affirm.

This action arises out of a tax valuation of CIG's public utility property in Colorado. In making a tax valuation, the PTA is required to value...

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