Weingarten v. Board of Assessment Appeals

Opinion by

Judge TAUBMAN.

In this property tax ease, petitioner, Daniel Weingarten (taxpayer), appeals from an order of the Board of Assessment Appeals (BAA) which denied his challenge to the val uation placed on his commercial property by respondent, the Adams County Board of Equalization (BOE), for the 1992 tax year. We affirm.

The subject property, a shopping center in Thornton, was valued at $3,500,000 by the county assessor for the 1992 tax year. After taxpayer’s protest to this valuation was denied by the BOE, taxpayer appealed to the BAA, contending that the actual value of the subject…