Montrose Properties, Ltd. v. Board of Assessment Appeals

PIERCE, Judge.

Petitioners, Montrose Property, Ltd., the Jadwins, and the Trumbos, appeal the district court’s affirmation of the Board of Assessment Appeals (BAA), which affirmed the tax assessment of petitioners’ property. We affirm the district court.

This appeal concerns the tax assessment of three motels. Each motel was assessed an amount which was significantly higher than previous years.

Petitioners’ primary contention is that the tax assessment was erroneously made because the assessor failed to comply with the statutory requirements of § 39 — 1— 103(5)(a), C.R.S. (1986 Cum.Supp.).…