LaDuke v. CF & I STEEL CORP.

We granted certiorari to review the decision of the court of appeals in CF & I Steel Corporation v. Patton, 765 P.2d 586 (Colo.Ct.App.1988), affirming the order of the district court requiring the Pueblo County Assessor to revaluate the 1984 real property tax assessments of respondent CF & I Steel Corporation’s manufacturing facilities. The court of appeals agreed with the district court that the partial permanent shut-down of the CF & I steel mill and the 52 percent reduction in its workforce constituted an “unusual condition,” namely a “change in the use of the land,” pursuant to section…