STEAMBOAT RESORT v. ROUTT COUNTY BOARD

No. 00CA0824.

23 P.3d 1258 (2001)

STEAMBOAT SKI & RESORT CORP., Petitioner-Appellant and Cross-Appellee, v. ROUTT COUNTY BOARD OF EQUALIZATION, Respondent-Appellee and Cross-Appellant, and Colorado State Board of Assessment Appeals, Appellee.

Colorado Court of Appeals, Div. IV.

April 12, 2001.


Attorney(s) appearing for the Case

Barry Goldstein, Donald A. Brenner, Denver, CO, for Petitioner-Appellant and Cross-Appellee.

John D. Merrill, Routt County Attorney, Steamboat Springs, CO, for Respondent-Appellee and Cross-Appellant.

No Appearance for Appellee.


Opinion by Judge RULAND.

In this property tax case, petitioner, Steamboat Ski & Resort Corp. (taxpayer), appeals from an order of the Board of Assessment Appeals (BAA) determining the valuation for the 1999 tax year of a parcel of its land. Respondent, the Routt County Board of Equalization (BOE), cross-appeals, seeking the reinstatement of its original valuation. We dismiss the BOE's cross-appeal as untimely and affirm the BAA's order.

The subject property...

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