Golden Aluminum Co. v. Weld County Board of County Commissioners

Opinion by

Judge DAVIDSON.

In this property tax case, respondent, the Weld County Board of County Commissioners (County), appeals from an order of the Board of Assessment Appeals (BAA) which partially granted the claims of petitioner, Golden Aluminum Company (taxpayer), for an abatement and refund of a portion of its 1989 and 1990 personal property taxes. We affirm.

I

Because it asserts that taxpayer’s initial abatement and refund petition was not timely filed with it as to the 1989 tax year, the County first contends that the BAA erred in failing to dismiss taxpayer’s abatement and refund claims…