Legal Opinion
Home Federal Savings Bank v. Larimer County Board of Equalization
Colorado Court of Appeals
Decided July 1, 1993No. 92CA0564PublishedCited by 2 opinions
1Opinion of the Court
Opinion by
Judge JONES.
Respondent, Larimer County Board of Equalization, appeals an order of the Board *563of Assessment Appeals (BAA) disapproving the Larimer County Assessor’s valuation of vacant land owned by petitioner, Home Federal Savings Bank. Both petitioner and the BAA contest the appeal, asserting that the BAA’s order was based on a proper interpretation and application of Colo.Sess. Laws 1988, ch. 268, § 39-1-103(14) at 1281 and Colo.Sess.Laws.1990, ch. 277, § 39 — 1— 103(14)(b) at 1688. We vacate the order and remand with directions.
Petitioner is the owner of a 16-acre tract of land…
2Cases cited3 opinions
- El Paso County Board of Equalization v. CraddockSupreme Court of Colorado · 1993
- East Arapahoe Land Co. v. Board of Assessment AppealsColorado Court of Appeals · 1991
- Board of Assessment Appeals v. City & County of DenverColorado Court of Appeals · 1992
3Cited by2 opinions
- Qwest Corp. v. Colorado Division of Property TaxationColorado Court of Appeals · 2011
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