Ellis v. City of Lakewood

The petitioner, Sunbelt Service Corp. (the landowner), seeks review of an order of the Board of Assessment Appeals (BAA) that approved the Arapahoe County Assessors valuation of certain land owned by it. The landowner asserts that the assessors evaluation was improper and that the BAAs order was defective because neither followed the requirements of § 39-1-103(14), C.R.S. (1990 Cum. Supp.). We agree and, therefore, reverse the BAAs decision and remand the cause to it for further consideration.