Colorado Court of Appeals May 29, 1997, 96CA0270 (Von Hagen v. Board of Equalization of San Miguel County)

Also known as

United States · · · 29-05-1997

Opinion by

Judge CRISWELL.

The San Miguel County Board of Equalization (BOE) was the respondent in proceedings before the Board of Assessment Appeals (BAA) in which the BAA determined that the BOE had improperly classified for

ad valo-rem

tax purposes two parcels of realty (Lots 161 and 162) owned by petitioners, Ronald L. Von Hagen and Theresa V.H.

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