Schmidt-Tiago Construction Co. v. Property Tax Administrator

METZGER, Judge.

Defendants, Property Tax Administrator for the State of Colorado, Colorado Division of Property Taxation, and Colorado Board of Assessment Appeals, appeal an order of the trial court remanding plaintiffs’ petitions for property tax abatement to the Board of Assessment Appeals for reconsideration. We reverse.

Plaintiffs lease two parcels of land in El Paso County on which they conduct sand and gravel operations. In 1981 the county assessor for El Paso County instituted a new method of valuation of sand and gravel quarries, resulting in a higher assessment of plaintiffs’ property.…