Property Tax Administrator v. Board of Assessment Appeals

Opinion by

Judge JONES.

Respondent, the Property Tax Administrator for the State of Colorado (Administrator), appeals the order of petitioner, the Colorado State Board of Assessment Appeals (Board), granting an abatement petition for property taxes paid on personal property by petitioner, Production Geophysical Services, Inc. (taxpayer). The Administrator’s primary contention on appeal is that, because taxpayer failed to submit a tax declaration schedule pursuant to § 39-5-118, C.R.S. (1985 Repl.Vol. 16B) the Board was precluded from reversing the Administrator’s denial of a tax abatement and,…