Legal Opinion
Gilpin County Board of Equalization v. Russell
Supreme Court of Colorado
Decided August 11, 1997No. 96SC99PublishedCited by 22 opinions
1Opinion of the CourtJustice Hobbs
The Board of Assessment Appeals (BAA) and Gilpin County Board of Equalization (BOE) challenge the court of appeals determination in Russell v. Gilpin County Board of Equalization, 920 P.2d 840, 841-42 (Colo.App.1995), that a board of equalization member may not testify regarding a BOE equalization decision at a subsequent hearing before the BAA. 1 The court of appeals held that the mental process rule should have been invoked by the BAA to bar the testimony of a county commissioner who participated in making the BOE decision. Accordingly, the court of appeals panel remanded a portion of this…
2Cases cited22 opinions
- United States v. MorganSupreme Court of the United States · 1941
- Colorado Ground Water Commission v. Eagle Peak Farms, Ltd.Supreme Court of Colorado · 1996
- Lamm v. BarberSupreme Court of Colorado · 1977
- Board of Assessment Appeals v. Colorado Arlberg ClubSupreme Court of Colorado · 1988
- Cherry Hills Resort Development Co. v. City of Cherry Hills VillageSupreme Court of Colorado · 1988
17 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- City of Colorado Springs v. WhiteSupreme Court of Colorado · 1998
- Board of County Commissioners of the County of San Miguel v. Colorado Public Utilities CommissionSupreme Court of Colorado · 2007
- Board of Assessment Appeals v. SampsonSupreme Court of Colorado · 2005
- City & County of Denver v. Board of Assessment AppealsSupreme Court of Colorado · 1997
- Hellas Construction, Inc. v. Rio Blanco CountyColorado Court of Appeals · 2008
17 more not listed; retrieve them via the Exa API.