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RARE AIR LIMITED, LLC v. PROPERTY TAX ADMINISTRATOR

Court of Appeals No. 18CA0535.

459 P.3d 547 (2019)

2019 COA 134

RARE AIR LIMITED, LLC., Petitioner-Appellant, v. PROPERTY TAX ADMINISTRATOR, Respondent-Appellee, and Board of Assessment Appeals, Appellee.

Court of Appeals of Colorado, Division II.

Announced August 29, 2019.

Attorney(s) appearing for the Case

Kutak Rock LLP, Kenneth K. Skogg , Dana B. Baggs , Denver, Colorado, for Petitioner-Appellant

Philip J. Weiser , Attorney General, Robert H. Dodd , First Assistant Attorney General, Allison Robinette , Assistant Attorney General, Denver, Colorado, for Respondent-Appellee.

Philip J. Weiser , Attorney General, Evan P. Brennan , Assistant Attorney General, Denver, Colorado, for Appellee.

Kristin M. Bronson , City Attorney, Charles Solomon , Assistant City Attorney, Noah Cecil , Assistant City Attorney, Denver, Colorado, for Amicus Curiae City and County of Denver.

Opinion by JUDGE TERRY, Pawar and Márquez, JJ., concur,

OPINION PREVIOUSLY ANNOUNCED AS "NOT PUBLISHED PURSUANT TO C.A.R. 35(e)" ON JULY 18, 2019, IS NOW DESIGNATED FOR PUBLICATION

¶ 1 In this property tax case, taxpayer, Rare Air Limited, LLC (Rare Air), appeals the order of the Board of Assessment Appeals (BAA) upholding the 2015 tax assessment on its property...

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