Laredo Housing Apartments, Ltd. v. Board of County Commissioners

COYTE, Judge.

Laredo Housing Apartments, Ltd., (Laredo) appeals from a judgment of the district court upholding a decision of the Board of County Commissioners of Adams County (Board) which denied plaintiffs petition for abatement and refund of 1976 taxes which it alleged were erroneously and illegally assessed. We affirm.

In an effort to achieve statewide equalization of property assessment, the General Assembly amended § 39-9-103, C.R.S. 1973, see 1979 Cum.Supp., to require that the State Board of Equalization order changes in valuations by county assessors for the 1976 tax year.

As a result…