Huddleston v. Grand County Board of Equalization

We granted certiorari to review the court of appeals’ decision in Amax, Inc. v. Grand County Bd. of Equalization, 892 P.2d 409 (Colo.App.1994). The court of appeals held that the State Property Tax Administrator’s Assessors’ Reference Library Manuals were not binding on the sixty-three county assessors, and that a mining company could deduct a margin allocation as part of the costs of treatment, reduction, transportation, and sale of ore when calculating gross proceeds under section 39-6-106, 16B C.R.S. (1982 & 1993 Supp.). We reverse the judgment of the court of appeals.

I

The respondents,…