Securitylink From Ameritech, Inc. v. City & County of Denver

Opinion by

Judge METZGER.

In this property tax case, respondent, the Denver County Board of Equalization (BOE), appeals the order of the Board of Assessment Appeals (BOAA) which granted the exemption claims of petitioner, SecurityLink from Ameritech, Inc. (taxpayer). Based on its interpretation of the exemption provisions of § 39-8-119.5, C.R.$.1999, the BOAA reduced the total valuation of the taxable personal property of taxpayer located in the county for the 1998 tax year. We reverse the BOAA's order and remand the cause for further proceedings.

Section 839-8-119.5 provides that, beginning…