Ba Leasing Corp. v. Board of Assessment Appeals

Pursuant to § 39-8-108(2), C.R.S. 1973 (1981 Cum. Supp.) and § 24-4-106(4), C.R.S. 1973 (1981 Cum. Supp.), plaintiff, BA Leasing Corporation, sought review in the district court of a tax assessment decision made by defendant Board of Assessment Appeals. More than one year after the filing of the complaint, the Arapahoe County defendants moved to dismiss the action for failure to prosecute pursuant to C.R.C.P. 41(b)(1). Plaintiff appeals the trial courts dismissal of the action. We affirm.