In Re Estate of Letty Milstein

Respondent, the Property Tax Administrator (PTA), appeals from a final order of the Board of Assessment Appeals (BAA) determining that the PTA exceeded her authority in valuing the property of petitioners, United Parcel Service of America, Inc. (UPS America), United Parcel Service, Inc., and United Parcel Service Company (UPS Co.) under 39-4-101, et seq., C.R.S. 1998. We reverse in part and remand for further proceedings.