Legal Opinion
Principal Mutual Insurance Co. v. Boulder County Board of Equalization
Colorado Court of Appeals
Decided December 1, 1994No. 93CA1409PublishedCited by 1 opinion
1Opinion of the Court
Opinion by
Judge ROTHENBERG.
Respondent, Boulder County Board of Equalization, petitions for review of the order of the Colorado State Board of Assessment Appeals (BAA) reducing the valuation of certain property owned by Principal Mutual Insurance Company (taxpayer). We vacate the order and remand for reconsideration.
On January 1, 1992, taxpayer owned property consisting of a vacant 19,898 square foot office/warehouse located on 49,644 square feet of land. For tax year 1992, the assessor valued the land and improvements thereon at $1,213,000. Taxpayer appealed the assessor’s valuation to the…
2Cases cited6 opinions
- General Electric Co. v. NiemetSupreme Court of Colorado · 1994
- Board of Assessment Appeals of State v. E.E. Sonnenberg & Sons, Inc.Supreme Court of Colorado · 1990
- City & County of Denver v. Board of Assessment AppealsSupreme Court of Colorado · 1993
- Creekside at DTC, Ltd. v. Board of Assessment AppealsColorado Court of Appeals · 1991
- Resolution Trust Corp. v. Board of County CommissionersColorado Court of Appeals · 1993
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3Cited by1 opinion
- Farny v. Board of Equalization of Dolores CountyColorado Court of Appeals · 1999