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HEALTHSOUTH CORP. v. BOULDER COUNTY COM'RS

No. 08CA0233.

220 P.3d 966 (2009)

HEALTHSOUTH CORPORATION, Petitioner-Appellant, v. BOULDER COUNTY BOARD OF COMMISSIONERS, Respondent-Appellee, and Colorado State Board of Assessment Appeals, Appellee.

Colorado Court of Appeals, Div. V.

March 19, 2009.

Attorney(s) appearing for the Case

N.H. Wright & Associates, LLC, Norman H. Wright, Greenwood Village, Colorado, for Petitioner-Appellant.

H. Lawrence Hoyt, County Attorney, Michael A. Koertje, Assistant County Attorney, Boulder, Colorado, for Respondent-Appellee.

John W. Suthers, Attorney General, Roxane D. Baca, Senior Assistant Attorney General, Lisa R. Brenner Freimann, Assistant Attorney General, Denver, Colorado, for Appellee.

Opinion by Judge GRAHAM.

In this property tax case, petitioner, HealthSouth Corporation (taxpayer), appeals from a final order of the Board of Assessment Appeals (BAA). The BAA dismissed taxpayer's consolidated administrative appeals challenging the denial by respondent, the Boulder County Board of County Commissioners (BOCC), of two petitions seeking an abatement and refund of a portion of taxpayer's personal property taxes for the 2002 tax year. We reverse the BAA...

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