Property Tax Administrator v. Production Geophysical Services, Inc.

The three cases now before us present the single question of whether section 39-5-118, 16B C.R.S. (1982), bars a business taxpayer from seeking an abatement of taxes when the taxpayer has failed to file a personal property schedule with the county assessor as statutorily required under section 39-5-108, 16B C.R.S. (1982), and the county assessor makes a best information available property valuation because of the taxpayer’s failure to file a personal property schedule. Property Tax Administrator v. Board of Assessment Appeals, 837 P.2d 244 (Colo.App.1992) (Production Geophysical I); Property…