FirstBank-Longmont v. Board of Equalization

Opinion by Judge TAUBMAN.

In this property tax case, respondent, the Boulder County Board of Equalization (BOE), challenges two procedural rulings made by the Board of Assessment Appeals (BAA) in proceedings which culminated in a final BAA order reducing the valuation placed on certain commercial property owned by petitioner, FirstBank of Longmont (taxpayer), for the 1997 tax year. We reverse and remand for further proceedings.

At issue in this appeal is the propriety of the BAA’s pre-hearing ruling partially denying a discovery motion made by the BOE, and the BAA’s later ruling permitting…