West Brandt Foundation, Inc. v. Carper

VAN CISE, Judge.

Plaintiff, West Brandt Foundation, Inc., applied to defendant Raymond E. Carper, Property Tax Administrator, Division of Property Taxation, for exemption of its Clear Creek County real property from taxation on the basis of its use for charitable purposes. The application was denied by Carper and, on review, by the defendant Board of Assessment Appeals (the Board). West Brandt then filed this action for judicial review, and joined, as parties defendant, Carper, the Board, and its individual members. The defendants moved to dismiss the action for West Brandt’s failure to join…