City & County of Denver v. Board of Assessment Appeals

Opinion by

Justice HODGES. *

Improvements and facilities on a part of the ski area operated by the Winter Park Recreational Association (Association) were assessed for the tax year 1984 by the Grand County Assessor. In previous years no such taxes had been imposed. The Association’s protests to the assessor, to the Grand County Board of Equalization, and finally to the Board of Assessment Appeals of the State of Colorado (State Board) were denied. The Association and Denver appealed to the district court, which entered judgment declaring the assessment invalid and unenforceable. The State Board…