Legal Opinion
E.I. Du Pont De Nemours v. Douglas County Board of Equalization
Colorado Court of Appeals
Decided January 2, 2003No. 02CA0308PublishedCited by 3 opinions
1Opinion of the Court
Opinion by
Justice ERICKSON. *
Pursuant to § 24-4-106(7), C.R.8.2002, the Douglas County Board of Equalization (county) appeals the Colorado State Board of Assessment Appeals' (BAA) 2001 ad valorem tax valuation of real property owned by E.L Du Pont De Nemours & Company (DuPont). We affirm.
The county filed a timely notice of appeal to review the BAA order. DuPont moved to dismiss the appeal, asserting that the county's failure to include the BAA as a party created a jurisdictional defect that required dismissal. We issued a rule to show cause. Without objection by DuPont, we permitted the…
2Cases cited5 opinions
- Board of Assessment Appeals v. Colorado Arlberg ClubSupreme Court of Colorado · 1988
- Inmar Associates, Inc. v. Borough of CarlstadtSupreme Court of New Jersey · 1988
- Mola Development Corp. v. Orange County Assessment Appeals Board No. 2California Court of Appeal · 2000
- City of Longmont v. Henry-HobbsSupreme Court of Colorado · 2002
- Lawrence v. Board of EqualizationColorado Court of Appeals · 1999
3Cited by3 opinions
- Cantina Grill, JV v. City & County of Denver County Board of Equalization ex rel. PumillaColorado Court of Appeals · 2012
- Microsemi Corp. of Colorado v. Broomfield County Board of EqualizationColorado Court of Appeals · 2008
- Denver jetCenter, Inc. v. Arapahoe County Board of EqualizationColorado Court of Appeals · 2006