Legal Opinion
Lawrence v. Board of Equalization
Colorado Court of Appeals
Decided July 8, 1999No. 98CA1286PublishedCited by 4 opinions
1Opinion of the Court
Opinion by
Judge STERNBERG. *
In this property tax case, petitioner, Jan L. Lawrence (taxpayer), appeals from an order of the Board of Assessment Appeals (BAA) which reduced the 1997 tax year valuation assigned to her residential property by respondent, the Chaffee County Board of Equalization (BOE), to a level that fell between the valuations asserted by taxpayer and the BOE. We affirm.
At issue in the de novo evidentiary proceedings before the BAA concerning the 1997 tax year, as was the case in earlier BAA proceedings concerning the 1996 tax year, was whether taxpayer’s well was polluted with…
2Cases cited7 opinions
- Industrial Commission v. Moffat County School District RE No. 1Supreme Court of Colorado · 1987
- Board of Assessment Appeals of State v. E.E. Sonnenberg & Sons, Inc.Supreme Court of Colorado · 1990
- Burns v. Board of Assessment AppealsColorado Court of Appeals · 1991
- Weingarten v. Board of Assessment AppealsColorado Court of Appeals · 1994
- Von Hagen v. Board of Equalization of San Miguel CountyColorado Court of Appeals · 1997
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3Cited by4 opinions
- Board of Assessment Appeals v. SampsonSupreme Court of Colorado · 2005
- Home Depot USA, Inc. v. Pueblo County Board of CommissionersColorado Court of Appeals · 2002
- Steamboat Ski & Resort Corp. v. Routt County Board of EqualizationColorado Court of Appeals · 2001
- E.I. Du Pont De Nemours v. Douglas County Board of EqualizationColorado Court of Appeals · 2003