Laredo Housing Apartments, Ltd. v. Board of Assessment Appeals

BABCOCK, Judge.

Laredo Housing Apartments, Ltd., (taxpayer) appeals the district court’s affirmance of the decision of the Board of Assessment Appeals (BAA). We affirm.

In August 1979, the Adams County Board of County Commissioners denied taxpayer’s petition for refund and abatement of property taxes paid for the years of 1976, 1977, and 1978 which had been filed by taxpayer pursuant to §§ 39-1-113 and 39-10-114, C.R.S.1973. Denial of the refund for the years 1977 and 1978 was appealed to the BAA. Following hearing, the BAA affirmed on the grounds that taxpayer had failed to pursue the remedies…