Property Tax Adjustment Specialists, Inc. v. Mesa County Board of Commissioners

Opinion by

Judge DAVIDSON.

Petitioner, Property Tax Adjustment Specialists, Inc., as agent for Redlands Water and Power Company (Redlands), appeals from the decision of the Board of Assessment Appeals (BAA), upholding the decision of the Mesa County Board of Commissioners (BCC) denying Redlands’ petition for an abatement of the taxes it paid on exempt property for tax years 1991 and 1992. We affirm.

Redlands is a mutual ditch company providing irrigation and electrical service. As a result of its operations, its property is exempt from separate taxation under Colo. Const. art. X, § 3(1)(d).

In…