Roberts v. Board of Assessment Appeals

Opinion by

Judge METZGER.

In this property tax case, petitioner, Don V. Roberts, Trustee (taxpayer), appeals from the order of the Board of Assessment Appeals (BAA) which denied his challenge to the valuation placed on his commercial property by respondent, the Jefferson County Board of Equalization (County), for the 1992 tax year. We reverse the BAA’s order and remand the cause for further proceedings.

The issue in this appeal is the appropriate construction of § 39-l-104(ll)(b)(I), C.R.S. (1993 Cum.Supp.), which sets forth various types of “unusual conditions” that may be considered in…