Legal Opinion
117th Associates v. Jefferson County Board of Equalization
Colorado Court of Appeals
Decided April 25, 1991No. 90CA0622PublishedCited by 4 opinions
1Opinion of the Court
Opinion by
Judge HUME.
The Jefferson County Board of Equalization (JCBOE) seeks judicial review of a consolidated order entered by the State Board of Assessment Appeals (BAA) reducing the 1989 assessed valuation of real property owned by 117th Associates (taxpayer) in the Broomfield Industrial Center. We reverse the order.
Taxpayer’s appeal of the Jefferson County Assessor’s assessment valuations of two parcels with separate tax schedule numbers was denied by the JCBOE, whose resolution sustained the total assessed valuation at $999,431. Thereafter, taxpayer sought de novo review of the JCBOE’s…
2Cases cited5 opinions
- Colorado Department of Revenue v. KirkeSupreme Court of Colorado · 1987
- Industrial Claims Appeals Office v. Flower Stop Marketing Corp.Supreme Court of Colorado · 1989
- Puncec v. City and County of DenverColorado Court of Appeals · 1970
- Colorado & Utah Coal Company v. RorexSupreme Court of Colorado · 1962
- County Board of Equalization v. Board of Assessment AppealsColorado Court of Appeals · 1987
3Cited by4 opinions
- Arapahoe County Board of Equalization v. PodollSupreme Court of Colorado · 1997
- Board of Assessment Appeals v. SampsonSupreme Court of Colorado · 2005
- CTS Investments, LLC v. Garfield County Board of EqualizationColorado Court of Appeals · 2013
- Sampson v. Teller County Board of EqualizationColorado Court of Appeals · 2003