Fleisher-Smyth Co. v. Board of Assessment Appeals

Opinion by

Judge ROTHENBERG.

In this property tax case, petitioner, Fleisher-Smyth Company (taxpayer), appeals from an order of the Board of Assessment Appeals (BAA) which dismissed for lack of jurisdiction taxpayer’s administrative appeal challenging the 1991 tax year valuation of a parcel identified as Schedule 092 made by respondent, the Arapahoe County Board of Equalization (BOE). Because we hold that the attachment of a county board of equalization’s decision to a taxpayer’s petition before the BAA is not a jurisdictional requirement for the taking of such an administrative appeal in…