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OPEX COMMUNICATIONS, INC. v. PROP. TAX ADM.

No. 05CA1774.

166 P.3d 225 (2007)

OPEX COMMUNICATIONS, INC., Petitioner-Appellant, v. PROPERTY TAX ADMINISTRATOR, Respondent-Appellee, and Colorado State Board of Assessment Appeals, Appellee.

Colorado Court of Appeals, Div. V.

May 17, 2007.

Attorney(s) appearing for the Case

Robinson Waters & O'Dorisio, P.C., Richard D. Judd, Kimberly A. Bruetsch, Denver, Colorado, for Petitioner-Appellant.

John W. Suthers, Attorney General, Robert H. Dodd, Jr., Assistant Attorney General, Denver, Colorado, for Respondent-Appellee.

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

Opinion by Judge J. JONES.

Petitioner, OPEX Communications, Inc. (OPEX), appeals the order of respondent, Colorado State Board of Assessment Appeals (BAA), (1) affirming the determination of the Property Tax Administrator (PTA) that OPEX is a telephone company subject to property tax assessment as a public utility under § 39-4-102(1), C.R.S.2006; and (2) valuing OPEX's Colorado property for 2004. We affirm.

I. Background

OPEX is a nonfacilities...

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