Legal Opinion
El Paso County Board of Equalization v. Craddock
Supreme Court of Colorado
Decided April 12, 1993No. 92SC6PublishedCited by 16 opinions
1Opinion of the CourtJustice Mullarkey
The El Paso County Board of Equalization (the Board), the Board of Assessment Appeals, and Ramon L. LeDuke and Susan Broyles Layton (referred to collectively as the BAA) sought review of an unpublished decision of the court of appeals, Craddock v. El Paso Board of Equalization, No. 90CA1771 (Nov. 7, 1991), in which the court of appeals, construing sections 39-1-103(14)(b) and (c)(1), 16B C.R.S. (1982 and 1992 Supp.), held that the BAA must apply the anticipated market absorption rate to the appraised value of the respondents’ property. Because we conclude that the court of appeals has…
2Cases cited8 opinions
- Board of Assessment Appeals v. Colorado Arlberg ClubSupreme Court of Colorado · 1988
- Board of Assessment Appeals of State v. E.E. Sonnenberg & Sons, Inc.Supreme Court of Colorado · 1990
- Howard Electrical & Mechanical, Inc. v. Department of RevenueSupreme Court of Colorado · 1989
- Ward v. Department of RevenueOregon Supreme Court · 1982
- Div. of Tax Appeals v. Ewing Tp.New Jersey Superior Court Appellate Division · 1962
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Commercial Federal Savings and Loan Ass'n v. Douglas County Board of EqualizationColorado Court of Appeals · 1993
- E.R. Southtech, Ltd. v. Arapahoe County Board of EqualizationColorado Court of Appeals · 1998
- Manor Vail Condominium Ass'n v. Board of EqualizationColorado Court of Appeals · 1998
- FirstBank-Longmont v. Board of EqualizationColorado Court of Appeals · 1999
- Golden Gate Development Co. v. Gilpin County Board of EqualizationColorado Court of Appeals · 1993
11 more not listed; retrieve them via the Exa API.