501 South Cherry Joint Venture v. Arapahoe County Board of Equalization

Opinion by

Judge ROTHENBERG.

This appeal arises from a protest of a 1988 property tax valuation for three sepa rate, adjacent parcels of land in Arapahoe County owned by petitioner, 501 South Cherry Joint Venture (taxpayer). Respondent Colorado Board of Assessment Appeals (state board) approved the valuations of respondent Arapahoe County Board of Equalization (county board), and taxpayer pursued this appeal. We reverse the order of the state board and remand the cause for further proceedings.

I

Taxpayer is the owner real property identified of three parcels of as schedule numbers .1973-18-05-017…