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RED JUNCTION v. MESA CTY. BD. OF CTY. COM.

No. 06CA0864.

174 P.3d 841 (2007)

RED JUNCTION, LLC, Petitioner-Appellant, v. MESA COUNTY BOARD OF COUNTY COMMISSIONERS, Respondent-Appellee, and Board of Assessment Appeals for the State of Colorado, Appellee.

Colorado Court of Appeals, Div. VI.

September 20, 2007.

Attorney(s) appearing for the Case

Hoskin, Farina & Kampf, P.C., Michael J. Russell, John T. Howe, Grand Junction, Colorado, for Petitioner-Appellant.

Maurice Lyle Dechant, County Attorney, Valerie Jo Robison, Assistant County Attorney, Grand Junction, Colorado, for Respondent-Appellee.

John W. Suthers, Attorney General, Lisa Brenner Freimann, Assistant Attorney General, Denver, Colorado, for Appellee.

Opinion by Judge LOEB.

In this property tax case, petitioner, Red Junction, LLC (taxpayer), appeals from a final order of the Board of Assessment Appeals (BAA). The BAA dismissed taxpayer's administrative appeal challenging the denial by respondent, the Mesa County Board of County Commissioners (BOCC), of a second set of petitions seeking an abatement or refund of property taxes on taxpayer's property for the 2003 tax year. We affirm the BAA's order.

At issue...

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