Colorado Interstate Gas Co. v. Property Tax Administrator Mary Huddleston

Opinion by

Judge TAUBMAN.

In this action for judicial review of an administrative ageney action, petitioner, Colorado Interstate Gas Company (CIG), appeals the decision of the Board of Assessment Appeals (BAA) upholding the valuation of its property by respondent, the state property tax administrator (PTA). We affirm.

This action arises out of a tax valuation of CIG's public utility property in Colorado. In making a tax valuation, the PTA is required to value as a unit all CIG's property located both inside and outside Colorado. After valuing the entire property, the PTA must allocate to…