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IN STITCHES v. DENVER COUNTY BD. OF COM'RS

No. 01CA1974.

62 P.3d 1080 (2002)

IN STITCHES, INC., Petitioner-Appellee, and Colorado State Board of Assessment Appeals, Appellee, v. DENVER COUNTY BOARD OF COUNTY COMMISSIONERS, Respondent-Appellant.

Colorado Court of Appeals, Div. V.

November 21, 2002.

Attorney(s) appearing for the Case

Rubin & Zimmerman, P.C., Steven L. Zimmerman, Ronald M. Rubin, Denver, CO, for Petitioner-Appellee.

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

J. Wallace Wortham, Jr., City Attorney, Eugene J. Kottenstette, Assistant City Attorney, Denver, CO, for Respondent-Appellant.

Opinion by Judge ROTHENBERG.

In this property tax case, respondent, the Denver County Board of County Commissioners (BOCC), appeals from an order of the Board of Assessment Appeals (BAA) in favor of petitioner, In Stitches, Inc. (taxpayer). The BAA ruled that the county assessor had improperly made retroactive assessments of additional property taxes against taxpayer's personal property for five previous tax years, and it...

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