ECHOSTAR SAT. v. ARAPAHOE CTY. BD. OF EQUA.

No. 05CA2584.

171 P.3d 633 (2007)

ECHOSTAR SATELLITE, L.L.C., Petitioner-Appellee, and Colorado State Board of Assessment Appeals, Appellee, v. ARAPAHOE COUNTY BOARD OF EQUALIZATION, Respondent-Appellant, and Jo Ann Groff, Property Tax Administrator for the State of Colorado, Intervenor-Appellant.

Colorado Court of Appeals, Div. I.

August 23, 2007.


Attorney(s) appearing for the Case

Holland & Hart, LLP, Allan Poe, Musu V. Brooks, Greenwood Village, Colorado, for Petitioner-Appellee.

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

Kathryn L. Schroeder, County Attorney, George Rosenberg, Assistant County Attorney, Littleton, Colorado, for Respondent-Appellant.

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


Opinion by Judge MÁRQUEZ.

In this property tax case, respondent, the Arapahoe County Board of Equalization (BOE), and intervenor, the Property Tax Administrator (PTA), appeal from an order of the Board of Assessment Appeals (BAA) that reclassified certain personal property owned by petitioner, EchoStar Satellite, L.L.C. (EchoStar), as exempt for the 2004 tax year. We affirm.

According to the parties' partial stipulation, the subject property here consists...

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