Legal Opinion

South Suburban Park & Recreation District v. Board of Assessment Appeals

Colorado Court of Appeals

Decided December 29, 1994No. 93CA1785Published

1Opinion of the Court

Opinion by

Judge RULAND.

Respondent, Arapahoe County Board of Commissioners (County Board), dismissed a petition for abatement and refund of taxes filed by petitioner, South Suburban Park and Recreation District (Recreation District), as untimely. The Recreation District appealed to respondent, Board of Assessment Appeals (BAA), which also entered its order dismissing the petition as time barred. The Recreation District appeals the BAA decision, and we reverse.

In May of 1987, the Recreation District purchased a substantial parcel of real estate in Arapahoe County from a private corporation.…

2Cases cited7 opinions

  1. Modular Communities, Inc. v. McKnightSupreme Court of Colorado · 1976
  2. Coquina Oil Corp. v. Larimer County Board of EqualizationSupreme Court of Colorado · 1989
  3. Schmidt v. LangelColorado Court of Appeals · 1993
  4. Golden Aluminum Co. v. Weld County Board of County CommissionersColorado Court of Appeals · 1993
  5. Klingbeil v. State, Department of Revenue, Motor Vehicle DivisionSupreme Court of Colorado · 1983

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