Asarco, Inc. v. Board of County Commissioners

Opinion by

Judge KAPELKE.

In this property tax case, petitioner, AS-ARCO, Inc. (Taxpayer), appeals from the order of appellee, the Board of Assessment Appeals (BAA), concerning Taxpayer’s abatement petition for tax year 1992. We affirm.

This appeal involves a water treatment facility that Taxpayer built pursuant to a directive issued by the United States Environmental Protection Agency (EPA).

In a “best information available” valuation, the county assessor originally assessed the property for tax year 1992 based on a valuation of $10,465,275. That valuation separately assessed the real property…