Huerfano County Board of County Commissioners v. Atlantic Richfield Co.

Opinion by

Judge CASEBOLT.

In this property tax case, the Board of County Commissioners of Huerfano County (BOCC) appeals an order of the Board of Assessment Appeals (BAA) dismissing its administrative appeal. In that appeal, the BOCC had sought to challenge a ruling by the property tax administrator (PTA) that partially granted an abatemenVrefund petition filed by Atlantic Richfield Company (taxpayer). The BAA ruled that the BOCC lacked standing to challenge the PTA’s action in these proceedings. We affirm.

Taxpayer owns and operates a carbon dioxide transportation pipeline that originates in…