Telluride Co. v. San Miguel County Board of Equalization
Colorado Court of Appeals
1Opinion of the Court
Opinion by
Judge NEY.
In this property tax case, we are required to determine if a taxpayer protest of a valuation by an assessor authorizes the assessor, and thus the Board of Assessment Appeals (BAA), to raise, as well as maintain or lower, the original valuation. We conclude that a taxpayer protest does not grant such authority and therefore reverse the order entered by the BAA.
Petitioner, the Telluride Company (taxpayer), appeals from that portion of an order of •the BAA which denied its challenge to the valuation for the 1994 tax year of 645.20 acres of property designated as open space.
The…
Also in this document: Concurrence.
2Cases cited7 opinions
- Danielson v. Castle Meadows, Inc.Supreme Court of Colorado · 1990
- State Engineer v. Castle Meadows, Inc.Supreme Court of Colorado · 1993
- Huddleston v. Grand County Board of EqualizationSupreme Court of Colorado · 1996
- Boulder County Board of Equalization v. M.D.C. Construction Co.Supreme Court of Colorado · 1992
- Board of Assessment Appeals v. BenbrookSupreme Court of Colorado · 1987
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- State v. Huntington-Cleveland Irrigation Co.Utah Supreme Court · 2002
- Eleopulos v. McFarland and Hullinger, LLCCourt of Appeals of Utah · 2006
- San Miguel County Board of Equalization v. Telluride Co.Supreme Court of Colorado · 1997
- Telluride Co. v. San Miguel County Board of EqualizationColorado Court of Appeals · 1997
- SAN MIGUEL CTY. BD. OF EQUAL. v. TellurideSupreme Court of Colorado · 1997
1 more not listed; retrieve them via the Exa API.