Legal Opinion
Bachelor Gulch Operating Co. v. Board of County Commissioners
Colorado Court of Appeals
Decided March 28, 2013No. Court of Appeals No. 12CA0571PublishedCited by 8 opinions
1Opinion of the Court
Opinion by
JUDGE GABRIEL.
T1 Bachelor Gulch Operating Company, LLC appeals the order of the Board of Assessment Appeals (BAA) denying its petition for an abatement or refund of taxes for tax year 2007.
12 As an apparent matter of first impression in Colorado, we conclude that Colorado law does not allow an assessor to conduct a new valuation analysis when a property is subdivided during the course of a particular tax year. Rather, in such circumstances, the procedure articulated by the State Property Tax Administrator (the Administrator) in the Assessor's Reference Library (ARL ) applies. This…
2Cases cited17 opinions
- Berra v. SPRINGER AND STEINBERG, PCColorado Court of Appeals · 2010
- U.M. v. District Court in & for the County of LarimerSupreme Court of Colorado · 1981
- Lujan v. Life Care Centers of AmericaColorado Court of Appeals · 2009
- Yuma County Board of Equalization v. Cabot Petroleum Corp.Supreme Court of Colorado · 1993
- Baca v. Atchison, Topeka & Santa Fe Railway Corp.New Mexico Court of Appeals · 1996
12 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Gagne v. GagneColorado Court of Appeals · 2014
- Kinder Morgan CO2 Co. v. Montezuma County Board of CommissionersColorado Court of Appeals · 2015
- Marsico Capital Management, LLC v. Denver Board of County CommissionersColorado Court of Appeals · 2013
- v. RayColorado Court of Appeals · 2018
- A Child's Touch v. Industrial Claim Appeals Office of the State of ColoradoColorado Court of Appeals · 2015
3 more not listed; retrieve them via the Exa API.