Utah Motel Associates v. Denver County Board of Commissioners

Opinion by

Judge ROTHENBERG.

Petitioner, Utah Motel Associates (taxpayer), appeals from the order of the Colorado Board of Assessment Appeals (BAA) dismissing its petitions for abatement of property taxes based upon a finding that taxpayer lacked standing. Because we hold that a property owner who did not own the property at the time of the assessment of real estate taxes, but thereafter purchased the property and owned it at the time the tax was levied, does have standing to maintain an abatement action, we reverse and remand with directions.

On May 26, 1988, taxpayer purchased a hotel and…