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eBook details

• Title: Maurer V. Young Life
• Author : Colorado Supreme Court
• Release Date : January 18, 1989
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 86 KB

Description

We granted certiorari to review the judgment of the Colorado Court of Appeals in Maurer v. Young Life, 751 P.2d 653 (Colo. App. 1987). The issues presented in this case are whether the Property Tax Administrator of the State of Colorado (Administrator) has standing to appeal from a ruling of the Board of Assessment Appeals (Board) granting an application for an exemption from property taxes and, if so, whether the Board erred in awarding such an exemption to Young Life for the tax years 1976 through 1984. We hold that the Administrator has standing, and is authorized to bring such an appeal for the tax year 1984 pursuant to section 39-2-117(6), 16B C.R.S. (1988 Supp.), but that section 24-4-106(4), 10A C.R.S. (1988), which governed rights of appeal for earlier years, did not permit the Administrator to seek judicial review.*fn1 We also hold that the Board's action in granting the exemption for the tax year 1984 is legally correct and factually supported by the record. Because the court of appeals held that the Administrator lacked standing to appeal from the Board's decision for any of the tax years at issue and affirmed the district court's judgment of dismissal of the Administrator's appeal for that reason, we affirm the court of appeals' judgment as to tax years 1976 through 1983 but reverse that judgment as to tax year 1984 and affirm the decision of the Board for that latter year. The effect of this decision is to leave unreviewed and in force the Board's decision granting Young Life's exemption application for the tax years 1976 through 1983 and to affirm on the merits the Board's decision granting such application for the tax year 1984.

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