Maurer v. Young Life

KELLY, Judge.

Mary Anne Maurer, the Property Tax Administrator of the State of Colorado (the Administrator), appeals the judgment of dismissal entered by the trial court based on its conclusion that the Administrator was without standing to seek district court review of an order of the Board of Assessment Appeals granting a property tax exemption to the defendant, Young Life. We affirm.

The standing of the Administrator to seek judicial review of the decision of the Board of Assessment Appeals is the critical issue in this case. Because we conclude that the order of the trial court correctly…