Legal Opinion

Colorado Rocky Mountain School, Inc. v. Shriver

Colorado Court of Appeals

Decided March 22, 1984No. 83CA0805PublishedCited by 6 opinions

1Opinion of the Court

BABCOCK, Judge.

Plaintiff appeals the judgment of dismissal entered by the trial court in this action filed pursuant to § 24-4-106, C.R.S. We affirm.

On May 17, 1982, the Property Tax Administrator (PTA) executed a “notice of revocation of exemption” wherein it was determined that certain real property of the plaintiff failed to qualify for continued exemption from general taxation. Section 39-2-117(3), C.R.S. (1982 Repl.Vol. 16B). The plaintiffs petition for review was filed with the Board of Assessment Appeals (BAA) on June. 17, 1982, thirty-one days after the date of the decision. The BAA…

2Cases cited4 opinions

  1. City and County of Denver v. DISTRICT COURT OF SECOND DISTRICTSupreme Court of Colorado · 1975
  2. Montgomery Ward & Co. v. State, Dept. of RevenueSupreme Court of Colorado · 1981
  3. Honeywell Information Systems, Inc. v. Board of Assessment AppealsColorado Court of Appeals · 1982
  4. PEOPLE EX REL. STATE BOARD OF ACCOUNT. v. McFarlandColorado Court of Appeals · 1975

3Cited by6 opinions

  1. BQP Industries, Inc. v. State Board of EqualizationColorado Court of Appeals · 1984
  2. Gunnison County v. Board of Assessment AppealsColorado Court of Appeals · 1984
  3. Colorado State Board of Medical Examiners v. ReinerColorado Court of Appeals · 1989
  4. Houston v. Colorado Department of Revenue, Division of Motor VehiclesColorado Court of Appeals · 1985
  5. Fleisher-Smyth Co. v. Board of Assessment AppealsColorado Court of Appeals · 1993

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