CTS INV. v. GARFIELD COUNTY BD. OF EQUAL.

No. 12CA0677.

342 P.3d 451 (2013)

2013 COA 30

CTS INVESTMENTS, LLC, Petitioner-Appellant, v. GARFIELD COUNTY BOARD OF EQUALIZATION, Respondent-Appellee, and Board of Assessment Appeals, Appellee.

Colorado Court of Appeals, Div. II.

Announced March 14, 2013.


Attorney(s) appearing for the Case

Atkinson Boyle, PLLC, J. Aaron Atkinson , Littleton, Colorado, for Petitioner-Appellant

Frank Hutfless , County Attorney, Cassandra L. Coleman , Assistant County Attorney, Glenwood Springs, Colorado, for Respondent-Appellee


Opinion by JUDGE CASEBOLT

¶ 1 In this property tax case, petitioner, CTS Investments, LLC (CTS), appeals the order of the Board of Assessment Appeals (BAA) denying its petition challenging the valuation placed on its property by respondent, Garfield County Board of Equalization (BOE), for the 2011 tax year. CTS asserts that the BAA erred by admitting hearsay evidence, finding one of its proposed comparable sales was not an arm's-length transaction...

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