Legal Opinion
City & County of Denver v. Board of Assessment Appeals
Colorado Court of Appeals
Decided April 12, 1990No. 89CA0305PublishedCited by 10 opinions
1Opinion of the Court
Opinion by
Judge SMITH.
This property tax ease arises out of the 1987 tax year valuation for tax purposes of a K-Mart store located in the City and County of Denver. The Denver assessor used the capitalization of income approach to value based upon prevailing market value rents and vacancy rates. The owner also used the income approach based, however, on actual lease payments, and supported its opinion of value by the market data approach based on a recent comparable sale.
The property owner appealed the assessor’s valuation to the Board of Assessment Appeals (BOAA) and the board found in its…
2Cases cited5 opinions
- Ingram v. CooperSupreme Court of Colorado · 1985
- Board of Assessment Appeals v. Colorado Arlberg ClubSupreme Court of Colorado · 1988
- Dolan v. RustSupreme Court of Colorado · 1978
- Moore v. District Court in & for City & Cty. of DenverSupreme Court of Colorado · 1974
- Board of County Commissioners v. Colorado Board of Assessment AppealsColorado Court of Appeals · 1981
3Cited by10 opinions
- North Colorado Medical Center, Inc. v. Committee on Anticompetitive ConductSupreme Court of Colorado · 1996
- Well Augmentation Subdistrict of Central Colorado Water Conservancy District v. City of AuroraSupreme Court of Colorado · 2009
- Nicholas v. North Colorado Medical Center, Inc.Colorado Court of Appeals · 1995
- Colonial Bank v. Colorado Financial Services BoardColorado Court of Appeals · 1998
- Bishop v. Colorado State Board of Assessment AppealsColorado Court of Appeals · 1994
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