[DOWNLOAD] "Property Tax Administrator V. Production Geophysical Services Inc." by Colorado Supreme Court * Book PDF Kindle ePub Free

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eBook details

• Title: Property Tax Administrator V. Production Geophysical Services Inc.
• Author : Colorado Supreme Court
• Release Date : January 27, 1993
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 77 KB

Description

The three cases now before us present the single question of whether section 39-5-118, 16B C.R.S. (1982), bars a business taxpayer from seeking an abatement of taxes when the taxpayer has failed to file a personal property schedule with the county assessor as statutorily required under section 39-5-108, 16B C.R.S. (1982), and the county assessor makes a best information available property valuation because of the taxpayer's failure to file a personal property schedule. Property Tax Administrator v. Board of Assessment Appeals, 837 P.2d 244 (Colo. App. 1992) (Production Geophysical I); Property Tax Administrator v. Kantara, Inc., No. 91CA1008 (Colo. App., May 7, 1992) (not selected for publication); Property Tax Administrator v. Comet Gas Company, Inc., No. 91CA1453 (Colo. App., July 23, 1992) (not selected for publication). In each of these cases, the court of appeals found the taxpayer was entitled to an abatement of its personal property tax based on an overvaluation of the relevant property by the county assessors. We find that such abatement of taxes is precluded by our statutory scheme, and we reverse the judgments of the court of appeals in all three cases.

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