No. 99CA0951Colorado Court of Appeals.
June 8, 2000 Certiorari Denied October 15, 2001.
Appeal from the Colorado State Board of Assessment Appeals, No. 34837
Division I, ORDER REVERSED AND CAUSE REMANDED WITH DIRECTIONS.
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No Appearance for Petitioner-Appellee
No Appearance for Appellee
Ken Salazar, Attorney General, Larry A. Williams, First Assistant Attorney General, Denver, Colorado, for Intervenor-Appellee
J. Wallace Wortham, City Attorney, Maria Kayser, Assistant City Attorney, Alice J. Major, Assistant City Attorney, Denver, Colorado, for Respondents-Appellants
Opinion by JUDGE METZGER
[1] In this property tax case, respondent, the Denver County Board of Equalization (BOE), appeals the order of the Board of Assessment Appeals (BOAA) which granted the exemption claims of petitioner, SecurityLink from Ameritech, Inc. (taxpayer). Based on its interpretation of the exemption provisions of § 39-3-119.5, C.R.S. 1999, the BOAA reduced the total valuation of the taxable personal property of taxpayer located in the county for the 1998 tax year. We reverse the BOAA’s order and remand the cause for further proceedings. [2] § 39-3-119.5 provides that, beginning with the 1997 tax year, personal property not otherwise exempt and valued at $2,500 or less shall be exempt from property tax if the personal property “would otherwise be listed on a single personal property schedule.” [3] The primary issue in this appeal is whether the statutory $2,500 exemption threshold is applied to personal property on a “per business location” basis or on a “per schedule” basis. In ruling in taxpayer’s favor, the BOAA applied the exemption threshold on a “per business location” basis, following the most recent statutory interpretation of the Property Tax Administrator (PTA), who has intervened in this appeal. We agree with the BOE, however, that the exemption threshold must be applied on a “per schedule” basis. [4] The subject personal property consists of security system equipment owned by taxpayer and situated at numerous locations throughout the City and County of Denver. After the county assessor and the BOE denied taxpayer’s exemption claims, taxpayer appealed to the BOAA. [5] In the proceedings before the BOAA, taxpayer sought to reduce the total valuation assigned to its taxable personal property in the county for the 1998 tax year based solely on its exemption claims under § 39-3-119.5 as applied on a business location basis. However, taxpayer did not otherwise challenge the valuation previously set for this property. The BOE opposed taxpayer’s exemption claims, presenting evidence concerning the legislative history of § 39-3-119.5 and raising constitutional challenges to the statutory interpretation of the PTA. [6] Following the hearing, the BOAA granted taxpayer’s exemption claims, ruling that the personal property totaling less than $2,500 per location is exempt under § 39-3-119.5. Although the BOAA found the BOE’s evidence concerning the legislative history of this statute to be “convincing,” the BOAA ultimately ruled that, for it, the search for the meaning of these provisions ended with the PTA’s statutory interpretation. On this basis, the BOAA reduced the total valuation of the subject property for the 1998 tax year from $320,630 to $6,458. I.
[7] Initially, we reject the PTA’s argument that the BOE lacks standing to challenge her statutory interpretations as set forth in her reference manuals.
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Inc. v. Board of Equalization, 9 P.2d 1179 (Colo.App. No. 99CA0975, April 13, 2000).
[9] Nevertheless, § 39-8-108(2), C.R.S. 1999, expressly authorizes the BOE, as the “respondent” in the proceedings before the BOAA, to petition this court for judicial review of “procedural errors or errors of law” made by the BOAA. See also § 30-11-105.1, C.R.S. 1999 (providing that any county or county officer “shall have standing” in district court to challenge the constitutionality of a statute related to the duties or responsibilities of the county or county officer); Vail Associates, Inc. v. Eagle County Board ofCounty Commissioners, 983 P.2d 49 (Colo.App. 1998) (cert. grantedon other grounds Sept. 13, 1999) (holding that § 30-11-105.1 also confers standing on a county BOE to challenge constitutionality of statute when taxpayers choose to appeal to BOAA). [10] Thus, regardless of whether the PTA’s reference manuals are generally binding on the BOE, we conclude that the BOE has standing to challenge the statutory interpretation of § 39-3-119.5by the BOAA and the PTA in this matter pursuant to the statutory authorization for such action provided in §§ 39-8-108(2) and 30-11-105.1. See Maurer v. Young Life, 779 P.2d 1317 (Colo. 1989) (PTA had standing to appeal BOAA’s ruling concerning certain tax year based on statutory authorization for PTA to seek judicial review); see also Vail Associates, Inc. v. Eagle County Board ofCounty Commissioners, supra.
II.
[11] The BOE contends that, based on the plain language and the legislative history of § 39-3-119.5, the BOAA and the PTA erred in construing this statute to exempt personal property on a “per business location” basis rather than on a “per schedule” basis. We agree.
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