Board of County Commissioners v. IBM Credit Corp.

In IBM Credit Corp. v. Board of County Commissioners, 870 P.2d 535 (Colo.App.1993), the court of appeals upheld the use of three computer publications to value a computer for taxation purposes. We granted certiorari to determine whether it erred in concluding that: (1) section 39-l-103(8)(a)(I), 16B C.R.S. (1994) applies only to real property and not personal property; and (2) the information used in the valuation of the computer conformed to statutory requirements. We affirm.

I

For the 1991 tax year, the Jefferson County assessor valued an IBM ES3090, Model 200J Central Processing Unit (the…