Colorado Court of Appeals July 13, 1995, 94CA0081, 94CA0082 (Asarco, Inc. v. Board of County Commissioners)

Opinion by

Judge KAPELKE.

In this property tax case, petitioner, AS-ARCO, Inc. (Taxpayer), appeals from the order of appellee, the Board of Assessment Appeals (BAA), concerning Taxpayer’s abatement petition for tax year 1992. We affirm.

This appeal involves a water treatment facility that Taxpayer built pursuant to a directive issued by the United States Environmental Protection Agency (EPA).