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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