Leprino v. Huddleston

Opinion by

Judge HUME.

In this property tax case, respondent, the Property Tax Administrator (PTA), appeals from an order of the Board of Assessment Appeals (BAA) which overturned the PTA’s rulings and granted the abatement/refund claims of petitioners, Mike A. Leprino, First National Bank of Southeast Denver, Jack N. Hyatt, as Trustee, and Bank Western Federal Savings Bank (taxpayers), as to the 1989 tax year. We affirm.

The sole issue on appeal is whether taxpayers’ initial abatement/refund petitions to the county were timely filed under the applicable statutory scheme. We reject the PTA’s…