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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