Board of Assessment Appeals v. AM/FM International

This case arises out of an application for an exemption from property taxation filed by AM/FM International (AM/FM). The Property Tax Administrator (PTA) denied the application and AM/FM appealed to the Board of Assessment Appeals (BAA). The BAA upheld the PTA’s denial. AM/FM filed an appeal with the court of appeals which reversed the BAA’s decision in AM/FM International v. Huddleston, 920 P.2d 815 (Colo.App.1995). We granted certiorari to determine whether the court of appeals erred in holding that AM/FM was a “charity” as defined by Colorado law and thereby entitled to an exemption from…