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WILBER v. COUNTY

No. 00CA1038.

42 P.3d 49 (2001)

Carolyn A. WILBER, individually and as proposed class representative on behalf of all others similarly situated, Petitioner-Appellant, v. The BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF LA PLATA, Colorado, Respondent-Appellee, and Colorado State Board of Assessment Appeals, Appellee.

Colorado Court of Appeals, Div. V.

Certiorari Denied February 25, 2002.

Attorney(s) appearing for the Case

Abadie & Zimsky, LLC, William E. Zimsky, Durango, CO, for Petitioner-Appellant.

Ballard Spahr Andrews & Ingersoll, LLP, Denise S. Maes, Denver, CO; Goldman, Robbins & Rogers, LLP, Jeffery P. Robbins, Durango, CO, for Respondent-Appellee.

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

Opinion by Judge ROY.

Plaintiff, Carolyn A. Wilber (taxpayer), appeals from an order of the Board of Assessment Appeals (BAA) denying her petition for abatement or refund of real property taxes together with other relief and affirming the decision of the Board of County Commissioners of La Plata County, Colorado (county). Taxpayer contends that the county violated § 29-1-301, C.R.S.2000, during the 1996-98 property tax years. Because we agree with the BAA that...

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